First Regular Session Seventy-fifth General Assembly STATE OF COLORADO INTRODUCED LLS NO. 25-0239.01 Shelby Ross x4510 HOUSE BILL 25-1159 House Committees Senate Committees Health & Human Services A BILL FOR AN ACT C ONCERNING THE CHILD SUPPORT COMMISSION 'S LEGISLATIVE101 RECOMMENDATIONS .102 Bill Summary (Note: This summary applies to this bill as introduced and does not reflect any amendments that may be subsequently adopted. If this bill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov .) The bill implements the legislative recommendations of the child support commission by updating the child support guidelines schedule, updating the monthly incomes eligible for a reduced low-income adjustment, and replacing the current parenting time credit with a formula that provides parents credit for all overnights spent with that parent. HOUSE SPONSORSHIP English and Joseph, SENATE SPONSORSHIP (None), Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment. Capital letters or bold & italic numbers indicate new material to be added to existing law. Dashes through the words or numbers indicate deletions from existing law. Be it enacted by the General Assembly of the State of Colorado:1 SECTION 1. In Colorado Revised Statutes, 14-10-114, amend2 (8)(c)(IV) as follows:3 14-10-114. Spousal maintenance - advisory guidelines -4 legislative declaration - definitions. (8) Definitions. As used in this5 section, unless the context otherwise requires:6 (c) (IV) If a party is voluntarily unemployed or underemployed,7 maintenance shall MUST be calculated based on a determination of8 potential income; except that a determination of potential income shall9 MUST not be made for a party who is physically or mentally incapacitated10 or is caring for a child under the age of thirty TWENTY-FOUR months for11 whom the parties owe a joint legal responsibility or for an incarcerated12 parent sentenced to one year or more.13 SECTION 2. In Colorado Revised Statutes, 14-10-115, amend14 (2)(a), (3)(h), (3)(i), (5)(a) introductory portion, (5)(a)(III)(B), (5)(a)(IV),15 (7)(a), (8)(a), (8)(b), (8)(c), (10)(h), (11)(c)(II), (12), and (13)(a)(III);16 repeal (8)(g); repeal and reenact, with amendments, (7)(b); and add17 (3)(g.5) and (8)(h) as follows:18 14-10-115. Child support guidelines - purpose - determination19 of income - schedule of basic child support obligations - adjustments20 to basic child support - additional guidelines - child support21 commission - definitions. (2) Duty of support - factors to consider.22 (a) In a proceeding for dissolution of marriage, legal separation,23 maintenance, or child support, the court may SHALL, TO THE EXTENT24 ALLOWABLE WITHIN THE COURT 'S JURISDICTION, ENTER AN order25 DIRECTING either or both parents owing a duty of support to a child of the26 HB25-1159-2- marriage to pay an amount reasonable or necessary for the child's support1 and may order an amount determined to be reasonable under the2 circumstances for a time period that occurred after the date of the parties'3 physical separation or the filing of the petition or service upon the4 respondent, whichever date is latest, and prior to the month the child5 support obligation begins, without regard to marital misconduct.6 (3) Definitions. As used in this section, unless the context7 otherwise requires:8 (g.5) "S ELF-SUPPORT RESERVE" MEANS AN AMOUNT EQUAL TO THE9 STATE HOURLY MINIMUM WAGE MULTIPLIED BY TWENTY -NINE HOURS PER10 WEEK, MULTIPLIED BY FIFTY WEEKS PER YEAR , DIVIDED BY TWELVE11 MONTHS.12 (h) "Shared physical care", for the purposes of the child support13 guidelines and schedule of basic child support obligations specified in14 this section, and as further specified in paragraph (b) of subsection (8) 15 SUBSECTION (8)(b) of this section, means that each parent keeps the16 children overnight for more than ninety-two overnights FOR AT LEAST ONE17 OVERNIGHT each year and that both parents contribute to the expenses of18 the children in addition to the payment of child support.19 (i) "Split physical care", for the purposes of the child support20 guidelines and schedule of basic child support obligations specified in21 this section, and as further specified in paragraph (c) of subsection (8)22 SUBSECTION (8)(c) of this section, means that each parent has physical23 care of at least one of the children by means of that child or children24 residing with that parent the majority MORE THAN FIFTY PERCENT of the25 time.26 (5) Determination of income. (a) For the purposes of the child27 HB25-1159 -3- support guidelines and schedule of basic child support obligations1 specified in this section, the gross income of each parent shall be IS2 determined according to the following guidelines:3 (III) (B) "Ordinary and necessary expenses" does not include4 amounts allowable by the internal revenue service for the accelerated5 component of depreciation expenses or investment tax credits or any6 other business expenses determined by the court to be inappropriate for7 determining gross income for purposes of calculating child support;8 EXCEPT THAT, THE COURT MAY CONSIDER STRAIGHT -LINE DEPRECIATION,9 IF APPROPRIATE, EVEN IF ACCELERATED DEPRECIATION WAS USED IN THE10 PARTY'S INCOME TAX FORMS.11 (IV) If a preexisting court-ordered alimony or maintenance12 obligation actually received PAID by a party does not involve the same13 parties as the child support calculation and is not deductible for federal14 income tax purposes by that party, then the amount of preexisting15 court-ordered alimony or maintenance that is deducted from that party's16 gross income is the amount actually received PAID by that party multiplied17 by 1.25.18 (7) Schedule of basic child support obligations. (a) (I) The19 basic child support obligation shall MUST be determined using the20 schedule of basic child support obligations contained in paragraph (b) of21 this subsection (7) SUBSECTION (7)(b) OF THIS SECTION. The basic child22 support obligation shall MUST be divided between the parents in23 proportion to their EACH PARENT'S adjusted gross incomes INCOME.24 (II) (A) For A combined gross income that falls between amounts25 shown in the schedule of basic child support obligations, basic child26 support amounts shall MUST be interpolated. The category entitled27 HB25-1159 -4- "number of children due support" in the schedule of basic child support1 obligations shall have the meaning defined in subsection (3) of this2 section.3 (III) (A) I N ANY CIRCUMSTANCE IN WHICH THE OBLIGOR 'S4 MONTHLY ADJUSTED GROSS INCOME IS LESS THAN OR EQUAL TO SIX5 HUNDRED FIFTY DOLLARS , REGARDLESS OF THE MONTHLY ADJUSTED6 GROSS INCOME OF THE OBLIGEE, THE COURT SHALL ORDER THE OBLIGOR7 TO PAY THE MINIMUM MONTHLY ORDER AMOUNT IN CHILD SUPPORT . THE8 MINIMUM ORDER AMOUNT IS TEN DOLLARS PER MONTH , REGARDLESS OF9 THE NUMBER OF CHILDREN BETWEEN THE PARTIES . IF, AS A RESULT OF10 SHARED PARENTING TIME, THE OBLIGOR'S PRESUMPTIVE TOTAL MONTHLY11 CHILD SUPPORT OBLIGATION IS LESS THAN TEN DOLLARS THEN THE12 TEN-DOLLAR MINIMUM MONTHLY ORDER AMOUNT DOES NOT APPLY AND13 THE PRESUMPTIVE TOTAL MONTHLY CHILD SUPPORT OBLIGATION APPLIES .14 (B) In circumstances in which the obligor's monthly adjusted15 gross income is less than one thousand five hundred dollars OR EQUAL TO16 THE SELF-SUPPORT RESERVE but more than six hundred fifty dollars, the17 obligor is required to pay a child support payment of OBLIGOR'S BASIC18 CHILD SUPPORT OBLIGATION is REDUCED TO fifty dollars per month for19 one child, seventy dollars per month for two children, ninety dollars per20 month for three children, one hundred ten dollars per month for four21 children, one hundred thirty dollars per month for five children, and one22 hundred fifty dollars per month for six or more children. The minimum23 order amount shall not apply when each parent keeps the children more24 than ninety-two overnights each year as defined in subsection (3)(h) of25 this section. In no case, however, shall the amount of child support26 ordered to be paid exceed the amount of child support that would27 HB25-1159 -5- otherwise be ordered to be paid if the parents did not share physical1 custody. THE REDUCED LOW-INCOME ADJUSTMENT DOES NOT APPLY IF, AS2 A RESULT OF SHARED PARENTING TIME , THE ADJUSTMENT IS GREATER3 THAN THE OBLIGOR'S PRESUMPTIVE TOTAL MONTHLY CHILD SUPPORT4 OBLIGATION CALCULATED PURSUANT TO THE CHILD SUPPORT GUIDELINES .5 T HE AMOUNT OF CHILD SUPPORT OWED BY A PARENT WITH SHARED6 PHYSICAL CARE MUST NOT EXCEED THE AMOUNT OWED BY THAT SAME7 PARENT IF THE PARENT HAD NO OVERNIGHTS .8 (C) For an obligor with an adjusted gross income that is less than9 or equal to one thousand five hundred dollars THE SELF-SUPPORT RESERVE10 but more than six hundred fifty dollars, the obligor's child support11 amount, as determined BASIC CHILD SUPPORT OBLIGATION AS REDUCED BY12 THE LOW-INCOME ADJUSTMENT pursuant to subsection (7)(a)(II)(B)13 SUBSECTION (7)(a)(III)(B) of this section, must be adjusted pursuant to14 subsection (11)(c)(III) of this section. The obligor's child support amount15 may be further adjusted to include a share of the work-related and16 education-related child care costs, health insurance, extraordinary medical17 expenses, and other extraordinary adjustments as described in subsections18 (9), (10), (11)(a), and (11)(b) of this section. However, if at the time the19 child support obligation is calculated, adjustments made pursuant to20 subsections (9), (10), (11)(a), and (11)(b) of this section, together with the21 REDUCED low-income adjustment amount, exceed twenty TEN percent of22 the obligor's adjusted gross income, the child support obligation must be23 capped at twenty TEN percent of the obligor's adjusted gross income. The24 low-income adjustment does not apply when each parent keeps the25 children more than ninety-two overnights each year as defined in26 subsection (8) of this section. In no case, however, shall the amount of27 HB25-1159 -6- child support ordered to be paid exceed the amount of child support that1 would otherwise be ordered to be paid if the parents did not share2 physical custody. THE AMOUNT OF CHILD SUPPORT OWED BY A PARENT3 WITH SHARED PARENTING TIME MUST NOT EXCEED THE AMOUNT OWED BY4 THAT SAME PARENT IF THE PARENT HAD NO OVERNIGHTS .5 (D) In any circumstance in which the obligor's monthly adjusted6 gross income is less than or equal to six hundred fifty dollars, regardless7 of the monthly adjusted gross income of the obligee, the obligor must be8 ordered to pay the minimum monthly order amount in child support. The9 minimum order amount is ten dollars per month, regardless of the number10 of children between these parties. The ten-dollar minimum monthly order11 amount is not adjusted by the number of the obligor's overnights with12 children.13 (E) The judge may use discretion to determine child support in14 circumstances where combined adjusted gross income exceeds the15 uppermost levels of the schedule of basic child support obligations;16 except that the presumptive basic child support obligation shall not be17 less than it would be based on the highest level of adjusted gross income18 set forth in the schedule of basic child support obligations.19 (IV) T HE FINAL PRESUMPTIVE CHILD SUPPORT OBLIGATION ,20 INCLUDING ADJUSTMENTS MADE PURSUANT TO SUBSECTION s (9), (10),21 (11)(a), (11)(b), AND (11)(c)(III) OF THIS SECTION, MUST NOT EXCEED22 TWENTY PERCENT OF THE OBLIGOR 'S ADJUSTED GROSS INCOME IF THE23 OBLIGOR'S MONTHLY ADJUSTED GROSS INCOME IS ABOVE THE24 SELF-SUPPORT RESERVE AND EQUAL TO THE STATE MINIMUM WAGE25 MULTIPLIED BY FORTY HOURS, MULTIPLIED BY FIFTY-TWO WEEKS A YEAR,26 DIVIDED BY TWELVE MONTHS. THE AMOUNT OF CHILD SUPPORT OWED BY27 HB25-1159 -7- A PARENT WITH SHARED PHYSICAL CARE MUST NOT EXCEED THE AMOUNT1 OWED BY THAT SAME PARENT IF THE PARENT HAD NO OVERNIGHTS .2 (V) (A) F OR AN OBLIGOR WITH AN ADJUSTED GROSS INCOME THAT3 IS ABOVE THE SELF-SUPPORT RESERVE, THE OBLIGOR'S BASIC CHILD4 SUPPORT OBLIGATION MUST BE ADJUSTED BY DEDUCTING THE5 SELF-SUPPORT RESERVE AMOUNT FROM THE OBLIGOR 'S ADJUSTED GROSS6 INCOME. THE DIFFERENCE CALCULATED MUST BE EQUAL TO EIGHTY7 PERCENT OF THE DIFFERENCE FOR ONE CHILD , EIGHTY-FIVE PERCENT OF8 THE DIFFERENCE FOR TWO CHILDREN , EIGHT-NINE PERCENT OF THE9 DIFFERENCE FOR THREE CHILDREN , NINETY-TWO PERCENT OF THE10 DIFFERENCE FOR FOUR CHILDREN , NINETY-FOUR PERCENT OF THE11 DIFFERENCE FOR FIVE CHILDREN , AND NINETY-FIVE PERCENT OF THE12 DIFFERENCE FOR SIX OR MORE CHILDREN .13 (B) I F THE RESULTING DIFFERENCE CALCULATED PURSUANT TO14 SUBSECTION (7)(a)(V)(A) OF THIS SECTION IS LESS THAN THE REDUCED15 LOW-INCOME ADJUSTMENT CALCULATED PURSUANT TO SUBSECTION16 (7)(a)(III)(A) OF THIS SECTION, THE OBLIGOR'S BASIC CHILD SUPPORT17 OBLIGATION IS EQUAL TO THE REDUCED LOW -INCOME ADJUSTMENT.18 (C) I F THE RESULTING DIFFERENCE CALCULATED PURSUANT TO19 SUBSECTION (7)(a)(V)(A) OF THIS SECTION IS MORE THAN THE REDUCED20 LOW-INCOME ADJUSTMENT CALCULATED PURSUANT TO SUBSECTION21 (7)(a)(III)(A) OF THIS SECTION BUT LESS THAN THE SCHEDULE OF BASIC22 CHILD SUPPORT OBLIGATION , THE OBLIGOR'S BASIC CHILD SUPPORT23 OBLIGATION IS EQUAL TO THE AMOUNT CALCULATED PURSUANT TO24 SUBSECTION (7)(a)(V)(A) OF THIS SECTION.25 (D) I F THE RESULTING DIFFERENCE CALCULATED PURSUANT TO26 SUBSECTION (7)(a)(V)(A) OF THIS SECTION IS EQUAL TO OR MORE THAN27 HB25-1159 -8- THE SCHEDULE OF BASIC CHILD SUPPORT OBLIGATION , THE AMOUNT LISTED1 IN THE SCHEDULE OF BASIC CHILD SUPPORT OBLIGATION APPLIES .2 (VI) I N ADDITION TO THE ADJUSTMENTS DESCRIBED IN THIS3 SUBSECTION (7)(a), THE OBLIGOR'S CHILD SUPPORT AMOUNT MUST BE4 FURTHER ADJUSTED FOR WORK-RELATED AND EDUCATION-RELATED CHILD5 CARE COSTS, HEALTH INSURANCE, EXTRAORDINARY MEDICAL EXPENSES ,6 AND OTHER EXTRAORDINARY ADJUSTMENTS AS DESCRIBED IN7 SUBSECTIONS (9), (10), (11)(a), (11)(b), AND (11)(c)(II) OF THIS SECTION.8 (VII) T HE JUDGE MAY USE DISCRETION TO DETERMINE CHILD9 SUPPORT IN CIRCUMSTANCES WHEN THE COMBINED ADJUSTED GROSS10 INCOME EXCEEDS THE UPPERMOST LEVELS OF THE SCHEDULE OF BASIC11 CHILD SUPPORT OBLIGATIONS ; EXCEPT THAT THE PRESUMPTIVE BASIC12 CHILD SUPPORT OBLIGATION MUST NOT BE LESS THAN IT WOULD BE BASED13 ON THE HIGHEST LEVEL OF ADJUSTED GROSS INCOME SET FORTH IN THE14 SCHEDULE OF BASIC CHILD SUPPORT OBLIGATIONS .15 (b) S CHEDULE OF BASIC CHILD SUPPORT OBLIGATIONS :16 COMBINED17 ADJUSTED18 GROSS19 INCOME20 ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 5021 11 17 20 23 25 27 100 22 22 33 40 45 50 54 150 23 33 50 61 68 74 81 200 24 44 67 81 90 99 108 250 25 55 83 101 113 124 135 300 26 66 100 121 135 149 162 350 27 77 117 141 158 174 189 400 28 87 133 161 180 198 215 450 29 98 149 180 201 221 241 500 30 108 165 199 223 245 266 550 31 119 181 219 244 269 292 600 32 129 197 238 266 292 318 650 33 140 213 257 287 316 343 700 34 150 228 276 308 339 369 750 35 160 244 295 330 363 395 800 36 171 260 315 351 387 420 850 37 181 276 334 373 410 446 HB25-1159-9- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 9001 192 292 353 394 434 471 950 2 202 308 372 416 457 497 1000 3 213 324 391 437 481 523 1050 4 223 340 411 459 505 548 1100 5 234 356 430 480 528 574 1150 6 244 371 449 502 552 600 1200 7 253 386 466 521 573 623 1250 8 263 400 483 540 594 645 1300 9 272 414 500 559 615 668 1350 10 281 428 517 578 636 691 1400 11 290 442 534 597 657 714 1450 12 300 456 551 616 678 736 1500 13 309 470 568 635 698 759 1550 14 318 484 585 654 719 782 1600 15 327 498 602 673 740 805 1650 16 337 512 620 692 761 827 1700 17 346 527 637 711 782 850 1750 18 355 541 654 730 803 873 1800 19 364 555 671 749 824 896 1850 20 374 569 688 768 845 918 1900 21 383 583 705 787 866 941 1950 22 392 597 722 806 887 964 2000 23 401 611 739 825 908 987 2050 24 411 625 756 844 929 1009 2100 25 420 639 772 863 949 1032 2150 26 429 653 789 881 970 1054 2200 27 438 666 806 900 990 1076 2250 28 447 680 822 918 1010 1098 2300 29 456 694 839 937 1031 1120 2350 30 465 708 855 956 1051 1143 2400 31 474 721 872 974 1071 1165 2450 32 483 735 889 993 1092 1187 2500 33 492 749 905 1011 1112 1209 2550 34 501 763 922 1030 1133 1231 2600 35 510 776 938 1048 1153 1253 2650 36 519 790 955 1067 1173 1275 2700 37 528 804 972 1085 1194 1298 2750 38 537 817 988 1104 1214 1320 2800 39 546 831 1005 1122 1235 1342 2850 40 555 845 1021 1141 1255 1364 2900 41 564 859 1038 1159 1275 1386 2950 42 573 872 1055 1178 1296 1408 3000 43 582 886 1071 1196 1316 1431 3050 44 591 900 1088 1215 1336 1453 3100 45 600 913 1104 1234 1357 1475 3150 46 609 927 1121 1252 1377 1497 3200 47 618 941 1137 1271 1398 1519 3250 48 627 955 1154 1289 1418 1541 HB25-1159-10- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 33001 636 968 1171 1308 1438 1564 3350 2 645 982 1187 1326 1459 1586 3400 3 654 996 1204 1345 1479 1608 3450 4 663 1010 1220 1363 1500 1630 3500 5 672 1023 1237 1382 1520 1652 3550 6 681 1037 1254 1400 1540 1674 3600 7 690 1051 1270 1419 1561 1696 3650 8 699 1064 1287 1437 1581 1719 3700 9 708 1078 1303 1456 1601 1741 3750 10 717 1092 1320 1474 1622 1763 3800 11 726 1106 1337 1493 1642 1785 3850 12 735 1119 1353 1511 1663 1807 3900 13 744 1133 1370 1530 1683 1829 3950 14 753 1147 1386 1549 1703 1852 4000 15 762 1161 1403 1567 1724 1874 4050 16 771 1173 1417 1583 1742 1893 4100 17 780 1185 1431 1598 1758 1911 4150 18 789 1197 1445 1614 1775 1930 4200 19 798 1209 1458 1629 1792 1948 4250 20 807 1221 1472 1644 1809 1966 4300 21 816 1232 1486 1659 1825 1984 4350 22 825 1244 1499 1675 1842 2002 4400 23 834 1256 1513 1690 1859 2020 4450 24 843 1268 1526 1705 1875 2039 4500 25 852 1280 1540 1720 1892 2057 4550 26 861 1292 1554 1735 1909 2075 4600 27 870 1304 1567 1751 1926 2093 4650 28 879 1316 1581 1766 1942 2111 4700 29 888 1328 1596 1783 1961 2131 4750 30 896 1342 1612 1800 1980 2152 4800 31 904 1355 1627 1818 1999 2173 4850 32 912 1368 1643 1835 2019 2194 4900 33 920 1381 1658 1852 2037 2214 4950 34 927 1393 1672 1867 2054 2233 5000 35 934 1404 1685 1882 2071 2251 5050 36 941 1416 1699 1898 2087 2269 5100 37 948 1427 1713 1913 2104 2287 5150 38 955 1439 1726 1928 2121 2306 5200 39 962 1450 1740 1943 2138 2324 5250 40 969 1462 1754 1959 2155 2342 5300 41 977 1473 1767 1974 2171 2360 5350 42 984 1485 1781 1989 2188 2379 5400 43 990 1496 1794 2004 2204 2396 5450 44 996 1504 1804 2015 2216 2409 5500 45 1002 1513 1814 2026 2229 2423 5550 46 1008 1522 1824 2038 2241 2436 5600 47 1013 1530 1834 2049 2254 2450 5650 48 1019 1539 1845 2060 2266 2464 HB25-1159-11- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 57001 1025 1547 1855 2072 2279 2477 5750 2 1031 1556 1865 2083 2292 2491 5800 3 1036 1565 1875 2095 2304 2504 5850 4 1042 1573 1885 2106 2317 2518 5900 5 1048 1582 1896 2117 2329 2532 5950 6 1054 1590 1906 2129 2342 2545 6000 7 1060 1599 1916 2140 2354 2559 6050 8 1065 1608 1926 2151 2367 2573 6100 9 1071 1616 1936 2163 2379 2586 6150 10 1076 1624 1946 2173 2391 2598 6200 11 1080 1629 1951 2180 2398 2606 6250 12 1083 1634 1957 2186 2405 2614 6300 13 1087 1639 1963 2193 2412 2622 6350 14 1091 1644 1969 2199 2419 2629 6400 15 1094 1650 1974 2205 2426 2637 6450 16 1098 1655 1980 2212 2433 2645 6500 17 1101 1660 1986 2218 2440 2652 6550 18 1105 1665 1992 2225 2447 2660 6600 19 1108 1670 1998 2231 2454 2668 6650 20 1112 1675 2003 2238 2461 2676 6700 21 1115 1680 2009 2244 2469 2683 6750 22 1119 1685 2015 2251 2476 2691 6800 23 1122 1690 2021 2257 2483 2699 6850 24 1126 1695 2026 2264 2490 2707 6900 25 1129 1700 2032 2269 2496 2714 6950 26 1133 1704 2035 2273 2500 2718 7000 27 1136 1708 2038 2276 2504 2722 7050 28 1139 1711 2041 2279 2507 2726 7100 29 1142 1715 2044 2283 2511 2730 7150 30 1145 1719 2047 2286 2515 2734 7200 31 1149 1722 2050 2290 2518 2738 7250 32 1152 1726 2053 2293 2522 2742 7300 33 1155 1730 2056 2296 2526 2746 7350 34 1158 1733 2059 2300 2530 2750 7400 35 1161 1737 2062 2303 2533 2754 7450 36 1165 1741 2065 2306 2537 2758 7500 37 1168 1744 2068 2310 2541 2762 7550 38 1171 1748 2071 2313 2544 2766 7600 39 1174 1752 2074 2316 2548 2770 7650 40 1178 1756 2078 2321 2553 2775 7700 41 1182 1763 2088 2332 2565 2788 7750 42 1187 1771 2098 2343 2577 2801 7800 43 1191 1778 2107 2354 2589 2815 7850 44 1195 1786 2117 2365 2602 2828 7900 45 1200 1793 2127 2376 2614 2841 7950 46 1204 1801 2137 2387 2626 2855 8000 47 1209 1808 2147 2398 2638 2868 8050 48 1213 1816 2157 2410 2651 2881 HB25-1159-12- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 81001 1218 1823 2167 2421 2663 2894 8150 2 1222 1831 2177 2432 2675 2908 8200 3 1227 1838 2187 2443 2687 2921 8250 4 1231 1846 2197 2454 2699 2934 8300 5 1236 1853 2207 2465 2712 2948 8350 6 1240 1861 2217 2476 2724 2961 8400 7 1244 1868 2226 2487 2735 2973 8450 8 1247 1871 2229 2489 2738 2977 8500 9 1250 1874 2231 2492 2741 2980 8550 10 1253 1877 2234 2495 2745 2983 8600 11 1255 1881 2236 2498 2748 2987 8650 12 1258 1884 2239 2501 2751 2990 8700 13 1261 1887 2241 2504 2754 2993 8750 14 1263 1890 2244 2506 2757 2997 8800 15 1266 1893 2246 2509 2760 3000 8850 16 1269 1896 2249 2512 2763 3004 8900 17 1272 1899 2251 2515 2766 3007 8950 18 1274 1902 2254 2518 2769 3010 9000 19 1277 1905 2256 2520 2772 3014 9050 20 1280 1909 2259 2523 2776 3017 9100 21 1282 1912 2261 2526 2779 3020 9150 22 1285 1915 2264 2529 2782 3024 9200 23 1289 1920 2269 2534 2788 3030 9250 24 1292 1924 2274 2540 2794 3037 9300 25 1296 1929 2279 2545 2800 3043 9350 26 1300 1934 2284 2551 2806 3050 9400 27 1303 1939 2288 2556 2812 3056 9450 28 1307 1944 2293 2562 2818 3063 9500 29 1311 1948 2298 2567 2824 3069 9550 30 1314 1953 2303 2572 2830 3076 9600 31 1318 1958 2308 2578 2836 3082 9650 32 1322 1963 2313 2583 2842 3089 9700 33 1325 1968 2318 2589 2848 3095 9750 34 1329 1972 2322 2594 2854 3102 9800 35 1333 1977 2327 2600 2860 3108 9850 36 1336 1982 2332 2605 2866 3115 9900 37 1340 1987 2337 2611 2872 3121 9950 38 1345 1993 2344 2618 2880 3130 10000 39 1350 2001 2352 2628 2890 3142 10050 40 1355 2008 2361 2637 2901 3153 10100 41 1361 2016 2369 2646 2911 3164 10150 42 1366 2024 2378 2656 2922 3176 10200 43 1372 2031 2386 2665 2932 3187 10250 44 1377 2039 2395 2675 2942 3198 10300 45 1383 2047 2403 2684 2953 3210 10350 46 1388 2054 2412 2694 2963 3221 10400 47 1394 2062 2420 2703 2973 3232 10450 48 1399 2070 2429 2713 2984 3243 HB25-1159-13- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 105001 1404 2077 2437 2722 2994 3255 10550 2 1410 2085 2445 2732 3005 3266 10600 3 1415 2092 2454 2741 3015 3277 10650 4 1421 2100 2462 2750 3025 3289 10700 5 1426 2108 2471 2760 3036 3300 10750 6 1432 2115 2479 2769 3046 3311 10800 7 1437 2123 2488 2779 3057 3323 10850 8 1443 2131 2496 2788 3067 3334 10900 9 1448 2138 2505 2798 3077 3345 10950 10 1453 2146 2513 2807 3088 3357 11000 11 1459 2154 2522 2817 3098 3368 11050 12 1464 2161 2530 2826 3109 3379 11100 13 1469 2169 2539 2836 3119 3390 11150 14 1473 2175 2547 2845 3130 3402 11200 15 1477 2182 2556 2855 3140 3413 11250 16 1481 2188 2564 2864 3151 3425 11300 17 1485 2195 2573 2874 3161 3436 11350 18 1489 2201 2581 2883 3171 3447 11400 19 1493 2208 2590 2893 3182 3459 11450 20 1497 2214 2598 2902 3192 3470 11500 21 1501 2221 2607 2912 3203 3482 11550 22 1505 2228 2615 2921 3213 3493 11600 23 1509 2234 2624 2931 3224 3504 11650 24 1513 2241 2632 2940 3234 3516 11700 25 1517 2247 2641 2950 3245 3527 11750 26 1521 2254 2649 2959 3255 3538 11800 27 1525 2260 2658 2969 3266 3550 11850 28 1529 2267 2666 2978 3276 3561 11900 29 1533 2273 2675 2988 3287 3573 11950 30 1537 2280 2683 2997 3297 3584 12000 31 1541 2287 2692 3007 3308 3595 12050 32 1545 2293 2701 3016 3318 3607 12100 33 1549 2300 2709 3026 3329 3618 12150 34 1553 2306 2718 3036 3339 3630 12200 35 1557 2313 2726 3045 3350 3641 12250 36 1561 2319 2735 3055 3360 3652 12300 37 1564 2324 2739 3060 3366 3659 12350 38 1567 2328 2744 3065 3372 3665 12400 39 1570 2332 2749 3070 3377 3671 12450 40 1573 2337 2754 3076 3383 3678 12500 41 1576 2341 2758 3081 3389 3684 12550 42 1579 2345 2763 3086 3395 3690 12600 43 1583 2349 2768 3092 3401 3697 12650 44 1586 2354 2772 3097 3406 3703 12700 45 1589 2358 2777 3102 3412 3709 12750 46 1592 2362 2782 3107 3418 3715 12800 47 1595 2367 2787 3113 3424 3722 12850 48 1598 2371 2791 3118 3430 3728 HB25-1159-14- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 129001 1601 2375 2796 3123 3436 3734 12950 2 1604 2380 2801 3129 3441 3741 13000 3 1607 2384 2806 3134 3447 3747 13050 4 1610 2388 2810 3139 3453 3753 13100 5 1614 2393 2815 3144 3459 3760 13150 6 1617 2397 2820 3150 3465 3766 13200 7 1620 2401 2824 3155 3470 3772 13250 8 1623 2406 2829 3160 3476 3779 13300 9 1626 2410 2834 3166 3482 3785 13350 10 1629 2414 2839 3171 3488 3791 13400 11 1633 2419 2844 3177 3494 3798 13450 12 1637 2425 2850 3183 3502 3806 13500 13 1641 2430 2856 3190 3509 3814 13550 14 1646 2436 2862 3197 3516 3822 13600 15 1650 2442 2868 3203 3524 3830 13650 16 1654 2448 2874 3210 3531 3838 13700 17 1659 2454 2880 3217 3538 3846 13750 18 1663 2460 2886 3223 3546 3854 13800 19 1667 2465 2892 3230 3553 3862 13850 20 1672 2471 2898 3237 3560 3870 13900 21 1676 2477 2904 3243 3568 3878 13950 22 1681 2483 2910 3250 3575 3886 14000 23 1685 2489 2916 3257 3583 3894 14050 24 1689 2495 2922 3264 3590 3902 14100 25 1694 2500 2928 3270 3597 3910 14150 26 1698 2506 2934 3277 3605 3918 14200 27 1703 2512 2940 3284 3612 3926 14250 28 1707 2518 2946 3290 3619 3934 14300 29 1711 2524 2952 3297 3627 3942 14350 30 1716 2529 2958 3304 3634 3950 14400 31 1720 2535 2964 3310 3641 3958 14450 32 1724 2541 2970 3317 3649 3966 14500 33 1729 2547 2976 3324 3656 3974 14550 34 1733 2553 2982 3331 3664 3982 14600 35 1738 2559 2988 3337 3671 3990 14650 36 1742 2564 2994 3344 3678 3998 14700 37 1746 2570 3000 3351 3686 4006 14750 38 1751 2576 3006 3357 3693 4014 14800 39 1755 2582 3012 3364 3700 4022 14850 40 1759 2586 3016 3369 3706 4028 14900 41 1761 2590 3019 3373 3710 4033 14950 42 1764 2593 3023 3376 3714 4037 15000 43 1767 2597 3026 3380 3718 4042 15050 44 1770 2600 3029 3384 3722 4046 15100 45 1773 2604 3033 3388 3726 4051 15150 46 1775 2607 3036 3391 3731 4055 15200 47 1778 2611 3040 3395 3735 4060 15250 48 1781 2614 3043 3399 3739 4064 HB25-1159-15- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 153001 1784 2618 3046 3403 3743 4069 15350 2 1786 2621 3050 3406 3747 4073 15400 3 1789 2625 3053 3410 3751 4077 15450 4 1792 2628 3056 3414 3755 4082 15500 5 1795 2632 3060 3418 3759 4086 15550 6 1798 2635 3063 3421 3763 4091 15600 7 1800 2639 3066 3425 3768 4095 15650 8 1803 2642 3070 3429 3772 4100 15700 9 1806 2646 3073 3433 3776 4104 15750 10 1809 2649 3076 3436 3780 4109 15800 11 1812 2653 3080 3440 3784 4113 15850 12 1814 2656 3083 3444 3788 4118 15900 13 1817 2660 3086 3448 3792 4122 15950 14 1820 2663 3090 3451 3796 4127 16000 15 1823 2667 3093 3455 3801 4131 16050 16 1825 2670 3096 3459 3805 4136 16100 17 1828 2674 3100 3463 3809 4140 16150 18 1831 2677 3103 3466 3813 4145 16200 19 1834 2681 3107 3470 3817 4149 16250 20 1837 2686 3112 3476 3823 4156 16300 21 1843 2693 3121 3486 3834 4168 16350 22 1847 2701 3129 3495 3845 4179 16400 23 1852 2707 3137 3504 3855 4190 16450 24 1857 2714 3145 3513 3864 4201 16500 25 1861 2721 3153 3522 3874 4211 16550 26 1866 2728 3161 3531 3884 4222 16600 27 1870 2735 3169 3540 3894 4233 16650 28 1875 2741 3177 3549 3904 4243 16700 29 1879 2748 3185 3558 3913 4254 16750 30 1884 2755 3193 3566 3923 4264 16800 31 1888 2761 3201 3575 3933 4275 16850 32 1893 2768 3208 3584 3942 4285 16900 33 1897 2775 3216 3593 3952 4296 16950 34 1902 2781 3224 3601 3962 4306 17000 35 1906 2788 3232 3610 3971 4317 17050 36 1911 2795 3240 3619 3981 4327 17100 37 1915 2801 3248 3628 3990 4338 17150 38 1920 2808 3256 3636 4000 4348 17200 39 1924 2815 3263 3645 4010 4359 17250 40 1929 2821 3271 3654 4019 4369 17300 41 1933 2828 3279 3663 4029 4380 17350 42 1938 2835 3287 3672 4039 4390 17400 43 1942 2841 3295 3680 4048 4401 17450 44 1947 2848 3303 3689 4058 4411 17500 45 1951 2855 3311 3698 4068 4422 17550 46 1956 2861 3318 3707 4077 4432 17600 47 1960 2868 3326 3715 4087 4443 17650 48 1965 2875 3334 3724 4097 4453 HB25-1159-16- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 177001 1969 2881 3342 3733 4106 4464 17750 2 1974 2888 3350 3742 4116 4474 17800 3 1978 2895 3358 3751 4126 4484 17850 4 1983 2901 3366 3759 4135 4495 17900 5 1987 2908 3373 3768 4145 4505 17950 6 1992 2915 3381 3777 4155 4516 18000 7 1996 2921 3389 3786 4164 4526 18050 8 2001 2928 3397 3794 4174 4537 18100 9 2005 2935 3405 3803 4183 4547 18150 10 2010 2941 3413 3812 4193 4558 18200 11 2014 2948 3420 3821 4203 4568 18250 12 2019 2955 3428 3829 4212 4579 18300 13 2023 2961 3436 3838 4222 4589 18350 14 2028 2968 3444 3847 4232 4600 18400 15 2032 2975 3452 3856 4241 4610 18450 16 2037 2982 3460 3865 4251 4621 18500 17 2041 2988 3468 3873 4261 4631 18550 18 2046 2995 3475 3882 4270 4642 18600 19 2050 3002 3483 3891 4280 4652 18650 20 2055 3008 3491 3899 4289 4662 18700 21 2058 3013 3496 3905 4295 4669 18750 22 2062 3017 3501 3910 4301 4675 18800 23 2065 3022 3505 3916 4307 4682 18850 24 2069 3027 3510 3921 4313 4688 18900 25 2073 3032 3515 3926 4319 4695 18950 26 2076 3036 3520 3932 4325 4701 19000 27 2080 3041 3525 3937 4331 4708 19050 28 2083 3046 3530 3943 4337 4714 19100 29 2087 3051 3535 3948 4343 4721 19150 30 2091 3055 3539 3954 4349 4727 19200 31 2094 3060 3544 3959 4355 4734 19250 32 2098 3065 3549 3964 4361 4740 19300 33 2101 3070 3554 3970 4367 4747 19350 34 2105 3074 3559 3975 4373 4753 19400 35 2109 3079 3564 3981 4379 4760 19450 36 2112 3084 3569 3986 4385 4766 19500 37 2116 3089 3573 3992 4391 4773 19550 38 2119 3093 3578 3997 4397 4779 19600 39 2123 3098 3583 4002 4403 4786 19650 40 2126 3103 3588 4008 4409 4792 19700 41 2130 3108 3593 4013 4415 4799 19750 42 2134 3112 3598 4019 4421 4805 19800 43 2137 3117 3603 4024 4427 4812 19850 44 2141 3122 3608 4030 4433 4818 19900 45 2144 3127 3612 4035 4439 4825 19950 46 2148 3131 3617 4040 4445 4831 20000 47 2152 3136 3622 4046 4451 4838 20050 48 2155 3141 3627 4051 4456 4844 HB25-1159-17- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 201001 2159 3146 3632 4057 4462 4851 20150 2 2162 3150 3637 4062 4468 4857 20200 3 2166 3155 3642 4068 4474 4864 20250 4 2170 3160 3646 4073 4480 4870 20300 5 2173 3164 3651 4079 4486 4877 20350 6 2177 3169 3656 4084 4492 4883 20400 7 2180 3174 3661 4089 4498 4890 20450 8 2184 3179 3666 4095 4504 4896 20500 9 2187 3183 3670 4100 4510 4902 20550 10 2191 3188 3675 4105 4516 4908 20600 11 2194 3192 3680 4110 4521 4915 20650 12 2197 3197 3684 4115 4527 4921 20700 13 2201 3201 3689 4121 4533 4927 20750 14 2204 3206 3694 4126 4538 4933 20800 15 2208 3210 3698 4131 4544 4939 20850 16 2211 3215 3703 4136 4550 4945 20900 17 2215 3219 3707 4141 4555 4952 20950 18 2218 3224 3712 4146 4561 4958 21000 19 2221 3228 3717 4152 4567 4964 21050 20 2225 3233 3721 4157 4572 4970 21100 21 2228 3237 3726 4162 4578 4976 21150 22 2232 3242 3731 4167 4584 4982 21200 23 2235 3246 3735 4172 4589 4989 21250 24 2238 3251 3740 4177 4595 4995 21300 25 2242 3255 3744 4183 4601 5001 21350 26 2245 3260 3749 4188 4606 5007 21400 27 2249 3264 3754 4193 4612 5013 21450 28 2252 3269 3758 4198 4618 5020 21500 29 2255 3273 3763 4203 4623 5026 21550 30 2259 3278 3768 4208 4629 5032 21600 31 2262 3282 3772 4213 4635 5038 21650 32 2266 3287 3777 4219 4641 5044 21700 33 2269 3291 3781 4224 4646 5050 21750 34 2273 3296 3786 4229 4652 5057 21800 35 2276 3300 3791 4234 4658 5063 21850 36 2279 3305 3795 4239 4663 5069 21900 37 2283 3309 3800 4244 4669 5075 21950 38 2286 3314 3805 4250 4675 5081 22000 39 2289 3319 3811 4257 4683 5090 22050 40 2292 3324 3818 4265 4691 5099 22100 41 2295 3329 3825 4273 4700 5109 22150 42 2298 3334 3832 4280 4708 5118 22200 43 2301 3340 3839 4288 4717 5127 22250 44 2304 3345 3846 4296 4725 5137 22300 45 2307 3350 3853 4304 4734 5146 22350 46 2310 3355 3860 4311 4743 5155 22400 47 2313 3360 3867 4319 4751 5164 22450 48 2316 3365 3874 4327 4760 5174 HB25-1159-18- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 225001 2319 3371 3881 4335 4768 5183 22550 2 2322 3376 3888 4342 4777 5192 22600 3 2325 3381 3895 4350 4785 5201 22650 4 2328 3386 3901 4358 4794 5211 22700 5 2331 3391 3908 4366 4802 5220 22750 6 2334 3396 3915 4373 4811 5229 22800 7 2337 3401 3922 4381 4819 5239 22850 8 2340 3407 3929 4389 4828 5248 22900 9 2343 3412 3936 4397 4836 5257 22950 10 2346 3417 3943 4404 4845 5266 23000 11 2349 3422 3950 4412 4853 5276 23050 12 2352 3427 3957 4420 4862 5285 23100 13 2355 3432 3964 4428 4871 5294 23150 14 2358 3437 3971 4436 4879 5304 23200 15 2361 3443 3978 4443 4888 5313 23250 16 2364 3448 3985 4451 4896 5322 23300 17 2367 3453 3992 4459 4905 5331 23350 18 2370 3458 3999 4467 4913 5341 23400 19 2373 3463 4006 4474 4922 5350 23450 20 2376 3468 4013 4482 4930 5359 23500 21 2379 3474 4020 4490 4939 5369 23550 22 2382 3479 4027 4498 4947 5378 23600 23 2385 3484 4033 4505 4956 5387 23650 24 2388 3489 4040 4513 4964 5396 23700 25 2391 3494 4047 4521 4973 5406 23750 26 2394 3499 4054 4529 4982 5415 23800 27 2397 3504 4061 4536 4990 5424 23850 28 2400 3510 4068 4544 4999 5433 23900 29 2403 3515 4075 4552 5007 5443 23950 30 2406 3520 4082 4560 5016 5452 24000 31 2409 3525 4089 4567 5024 5461 24050 32 2412 3530 4096 4575 5033 5471 24100 33 2415 3535 4103 4583 5041 5480 24150 34 2418 3541 4110 4591 5050 5489 24200 35 2421 3546 4117 4599 5058 5498 24250 36 2424 3551 4124 4606 5067 5508 24300 37 2427 3556 4131 4614 5075 5517 24350 38 2430 3561 4138 4622 5084 5526 24400 39 2433 3566 4145 4630 5093 5536 24450 40 2436 3571 4152 4637 5101 5545 24500 41 2439 3577 4159 4645 5110 5554 24550 42 2442 3582 4165 4653 5118 5563 24600 43 2445 3587 4172 4661 5127 5573 24650 44 2448 3592 4179 4668 5135 5582 24700 45 2451 3597 4186 4676 5144 5591 24750 46 2454 3602 4193 4684 5152 5601 24800 47 2457 3608 4200 4692 5161 5610 24850 48 2460 3613 4207 4699 5169 5619 HB25-1159-19- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 249001 2463 3618 4214 4707 5178 5628 24950 2 2466 3623 4221 4715 5186 5638 25000 3 2469 3628 4228 4723 5195 5647 25050 4 2472 3633 4235 4730 5204 5656 25100 5 2475 3638 4242 4738 5212 5665 25150 6 2478 3644 4249 4746 5221 5675 25200 7 2481 3649 4256 4754 5229 5684 25250 8 2484 3654 4263 4762 5238 5693 25300 9 2487 3659 4270 4769 5246 5703 25350 10 2490 3664 4277 4777 5255 5712 25400 11 2493 3669 4284 4785 5263 5721 25450 12 2496 3675 4291 4793 5272 5730 25500 13 2499 3680 4297 4800 5280 5740 25550 14 2502 3685 4304 4808 5289 5749 25600 15 2505 3690 4311 4816 5297 5758 25650 16 2508 3695 4318 4824 5306 5768 25700 17 2511 3700 4325 4831 5314 5777 25750 18 2514 3705 4332 4839 5323 5786 25800 19 2517 3711 4339 4847 5332 5795 25850 20 2520 3716 4346 4855 5340 5805 25900 21 2523 3721 4353 4862 5349 5814 25950 22 2526 3726 4360 4870 5357 5823 26000 23 2529 3731 4367 4878 5366 5833 26050 24 2532 3736 4374 4886 5374 5842 26100 25 2535 3742 4381 4893 5383 5851 26150 26 2538 3747 4388 4901 5391 5860 26200 27 2541 3752 4395 4909 5400 5870 26250 28 2544 3757 4402 4917 5408 5879 26300 29 2547 3762 4409 4924 5417 5888 26350 30 2550 3767 4416 4932 5425 5897 26400 31 2553 3772 4423 4940 5434 5907 26450 32 2556 3778 4430 4948 5443 5916 26500 33 2559 3783 4436 4956 5451 5925 26550 34 2562 3788 4443 4963 5460 5935 26600 35 2565 3793 4450 4971 5468 5944 26650 36 2568 3798 4457 4979 5477 5953 26700 37 2571 3803 4464 4987 5485 5962 26750 38 2574 3808 4471 4994 5494 5972 26800 39 2577 3814 4478 5002 5502 5981 26850 40 2580 3819 4485 5010 5511 5990 26900 41 2583 3824 4492 5018 5519 6000 26950 42 2586 3829 4499 5025 5528 6009 27000 43 2589 3834 4506 5033 5536 6018 27050 44 2592 3839 4513 5041 5545 6027 27100 45 2595 3844 4518 5047 5552 6035 27150 46 2598 3849 4524 5053 5558 6042 27200 47 2601 3853 4529 5058 5564 6048 27250 48 2605 3857 4534 5064 5570 6055 HB25-1159-20- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 273001 2608 3862 4539 5070 5577 6062 27350 2 2611 3866 4544 5075 5583 6068 27400 3 2614 3871 4549 5081 5589 6075 27450 4 2617 3875 4554 5087 5595 6082 27500 5 2620 3880 4559 5092 5601 6089 27550 6 2623 3884 4564 5098 5608 6095 27600 7 2626 3889 4569 5103 5614 6102 27650 8 2629 3893 4574 5109 5620 6109 27700 9 2633 3897 4579 5115 5626 6116 27750 10 2636 3902 4584 5120 5632 6122 27800 11 2639 3906 4589 5126 5638 6129 27850 12 2642 3911 4594 5131 5645 6136 27900 13 2645 3915 4599 5137 5651 6142 27950 14 2648 3920 4604 5143 5657 6149 28000 15 2651 3924 4609 5148 5663 6156 28050 16 2654 3929 4614 5154 5669 6163 28100 17 2657 3933 4619 5160 5676 6169 28150 18 2661 3938 4624 5165 5682 6176 28200 19 2664 3942 4629 5171 5688 6183 28250 20 2667 3946 4634 5176 5694 6190 28300 21 2670 3951 4639 5182 5700 6196 28350 22 2673 3955 4644 5188 5706 6203 28400 23 2676 3960 4649 5193 5713 6210 28450 24 2679 3964 4654 5199 5719 6216 28500 25 2682 3969 4659 5205 5725 6223 28550 26 2685 3973 4664 5210 5731 6230 28600 27 2689 3978 4669 5216 5737 6237 28650 28 2692 3982 4675 5221 5744 6243 28700 29 2695 3986 4680 5227 5750 6250 28750 30 2698 3991 4685 5233 5756 6257 28800 31 2701 3995 4690 5238 5762 6263 28850 32 2704 4000 4695 5244 5768 6270 28900 33 2707 4004 4700 5250 5775 6277 28950 34 2710 4009 4705 5255 5781 6284 29000 35 2713 4013 4710 5261 5787 6290 29050 36 2717 4018 4715 5266 5793 6297 29100 37 2720 4022 4720 5272 5799 6304 29150 38 2723 4027 4725 5278 5805 6311 29200 39 2726 4031 4730 5283 5812 6317 29250 40 2729 4035 4735 5289 5818 6324 29300 41 2732 4040 4740 5295 5824 6331 29350 42 2735 4044 4745 5300 5830 6337 29400 43 2738 4049 4750 5306 5836 6344 29450 44 2741 4053 4755 5311 5843 6351 29500 45 2745 4058 4760 5317 5849 6358 29550 46 2748 4062 4765 5323 5855 6364 29600 47 2751 4067 4770 5328 5861 6371 29650 48 2754 4071 4775 5334 5867 6378 HB25-1159-21- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 297001 2757 4075 4780 5340 5873 6384 29750 2 2760 4080 4785 5345 5880 6391 29800 3 2763 4084 4790 5351 5886 6398 29850 4 2766 4089 4795 5356 5892 6405 29900 5 2769 4093 4800 5362 5898 6411 29950 6 2773 4098 4805 5368 5904 6418 30000 7 2776 4102 4810 5373 5911 6425 30050 8 2779 4107 4815 5379 5917 6432 30100 9 2782 4111 4821 5385 5923 6438 30150 10 2785 4116 4826 5390 5929 6445 30200 11 2788 4120 4831 5396 5935 6452 30250 12 2791 4124 4836 5401 5942 6458 30300 13 2794 4129 4841 5407 5948 6465 30350 14 2798 4133 4846 5413 5954 6472 30400 15 2801 4138 4851 5418 5960 6479 30450 16 2804 4142 4856 5424 5966 6485 30500 17 2807 4147 4861 5429 5972 6492 30550 18 2810 4151 4866 5435 5979 6499 30600 19 2813 4156 4871 5441 5985 6505 30650 20 2816 4160 4876 5446 5991 6512 30700 21 2819 4164 4881 5452 5997 6519 30750 22 2822 4169 4886 5458 6003 6526 30800 23 2826 4173 4891 5463 6010 6532 30850 24 2829 4178 4896 5469 6016 6539 30900 25 2832 4182 4901 5474 6022 6546 30950 26 2835 4187 4906 5480 6028 6553 31000 27 2838 4191 4911 5486 6034 6559 31050 28 2841 4196 4916 5491 6040 6566 31100 29 2844 4200 4921 5497 6047 6573 31150 30 2847 4205 4926 5503 6053 6579 31200 31 2850 4209 4931 5508 6059 6586 31250 32 2854 4213 4936 5514 6065 6593 31300 33 2857 4218 4941 5519 6071 6600 31350 34 2860 4222 4946 5525 6078 6606 31400 35 2863 4227 4951 5531 6084 6613 31450 36 2866 4231 4956 5536 6090 6620 31500 37 2869 4236 4961 5542 6096 6627 31550 38 2872 4240 4966 5548 6102 6633 31600 39 2875 4245 4972 5553 6109 6640 31650 40 2878 4249 4977 5559 6115 6647 31700 41 2882 4253 4982 5564 6121 6653 31750 42 2885 4258 4987 5570 6127 6660 31800 43 2888 4262 4992 5576 6133 6667 31850 44 2891 4267 4997 5581 6139 6674 31900 45 2894 4271 5002 5587 6146 6680 31950 46 2897 4276 5007 5593 6152 6687 32000 47 2900 4280 5012 5598 6158 6694 32050 48 2903 4285 5017 5604 6164 6700 HB25-1159-22- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 321001 2906 4289 5022 5609 6170 6707 32150 2 2910 4294 5027 5615 6177 6714 32200 3 2913 4298 5032 5621 6183 6721 32250 4 2916 4302 5037 5626 6189 6727 32300 5 2919 4307 5042 5632 6195 6734 32350 6 2922 4311 5047 5638 6201 6741 32400 7 2925 4316 5052 5643 6207 6748 32450 8 2928 4320 5057 5649 6214 6754 32500 9 2931 4325 5062 5654 6220 6761 32550 10 2934 4329 5067 5660 6226 6768 32600 11 2938 4334 5072 5666 6232 6774 32650 12 2941 4338 5077 5671 6238 6781 32700 13 2944 4342 5082 5677 6245 6788 32750 14 2947 4347 5087 5683 6251 6795 32800 15 2950 4351 5092 5688 6257 6801 32850 16 2953 4356 5097 5694 6263 6808 32900 17 2956 4360 5102 5699 6269 6815 32950 18 2959 4365 5107 5705 6276 6821 33000 19 2962 4369 5112 5711 6282 6828 33050 20 2966 4374 5117 5716 6288 6835 33100 21 2969 4378 5123 5722 6294 6842 33150 22 2972 4383 5128 5727 6300 6848 33200 23 2975 4387 5133 5733 6306 6855 33250 24 2978 4391 5138 5739 6313 6862 33300 25 2981 4396 5143 5744 6319 6869 33350 26 2984 4400 5148 5750 6325 6875 33400 27 2987 4405 5153 5756 6331 6882 33450 28 2990 4409 5158 5761 6337 6889 33500 29 2994 4414 5163 5767 6344 6895 33550 30 2997 4418 5168 5772 6350 6902 33600 31 3000 4423 5173 5778 6356 6909 33650 32 3003 4427 5178 5784 6362 6916 33700 33 3006 4431 5183 5789 6368 6922 33750 34 3009 4436 5188 5795 6374 6929 33800 35 3012 4440 5193 5801 6381 6936 33850 36 3015 4445 5198 5806 6387 6942 33900 37 3019 4449 5203 5812 6393 6949 33950 38 3022 4454 5208 5817 6399 6956 34000 39 3025 4458 5213 5823 6405 6963 34050 40 3028 4463 5218 5829 6412 6969 34100 41 3031 4467 5223 5834 6418 6976 34150 42 3034 4472 5228 5840 6424 6983 34200 43 3037 4476 5233 5846 6430 6990 34250 44 3040 4480 5238 5851 6436 6996 34300 45 3043 4485 5243 5857 6442 7003 34350 46 3047 4489 5248 5862 6449 7010 34400 47 3050 4494 5253 5868 6455 7016 34450 48 3053 4498 5258 5874 6461 7023 HB25-1159-23- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 345001 3056 4503 5263 5879 6467 7030 34550 2 3059 4507 5269 5885 6473 7037 34600 3 3062 4512 5274 5891 6480 7043 34650 4 3065 4516 5279 5896 6486 7050 34700 5 3068 4521 5284 5902 6492 7057 34750 6 3071 4525 5289 5907 6498 7063 34800 7 3075 4529 5294 5913 6504 7070 34850 8 3078 4534 5299 5919 6511 7077 34900 9 3081 4538 5304 5924 6517 7084 34950 10 3084 4543 5309 5930 6523 7090 35000 11 3087 4547 5314 5936 6529 7097 35050 12 3090 4552 5319 5941 6535 7104 35100 13 3093 4556 5324 5947 6541 7111 35150 14 3096 4561 5329 5952 6548 7117 35200 15 3099 4565 5334 5958 6554 7124 35250 16 3103 4569 5339 5964 6560 7131 35300 17 3106 4574 5344 5969 6566 7137 35350 18 3109 4578 5349 5975 6572 7144 35400 19 3112 4583 5354 5981 6579 7151 35450 20 3115 4587 5359 5986 6585 7158 35500 21 3118 4592 5364 5992 6591 7164 35550 22 3121 4596 5369 5997 6597 7171 35600 23 3124 4601 5374 6003 6603 7178 35650 24 3127 4605 5379 6009 6609 7185 35700 25 3131 4610 5384 6014 6616 7191 35750 26 3134 4614 5389 6020 6622 7198 35800 27 3137 4618 5394 6025 6628 7205 35850 28 3140 4623 5399 6031 6634 7211 35900 29 3143 4627 5404 6037 6640 7218 35950 30 3146 4632 5409 6042 6647 7225 36000 31 3149 4636 5414 6048 6653 7232 36050 32 3152 4641 5420 6054 6659 7238 36100 33 3155 4645 5425 6059 6665 7245 36150 34 3159 4650 5430 6065 6671 7252 36200 35 3162 4654 5435 6070 6678 7258 36250 36 3165 4658 5440 6076 6684 7265 36300 37 3168 4663 5445 6082 6690 7272 36350 38 3171 4667 5450 6087 6696 7279 36400 39 3174 4672 5455 6093 6702 7285 36450 40 3177 4676 5460 6099 6708 7292 36500 41 3180 4681 5465 6104 6715 7299 36550 42 3183 4685 5470 6110 6721 7306 36600 43 3187 4690 5475 6115 6727 7312 36650 44 3190 4694 5480 6121 6733 7319 36700 45 3193 4699 5485 6127 6739 7326 36750 46 3196 4703 5490 6132 6746 7332 36800 47 3199 4707 5495 6138 6752 7339 36850 48 3202 4712 5500 6144 6758 7346 HB25-1159-24- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 369001 3205 4716 5505 6149 6764 7353 36950 2 3208 4721 5510 6155 6770 7359 37000 3 3211 4725 5515 6160 6776 7366 37050 4 3215 4730 5520 6166 6783 7373 37100 5 3218 4734 5525 6172 6789 7379 37150 6 3221 4739 5530 6177 6795 7386 37200 7 3224 4743 5535 6183 6801 7393 37250 8 3227 4747 5540 6189 6807 7400 37300 9 3230 4752 5545 6194 6814 7406 37350 10 3233 4756 5550 6200 6820 7413 37400 11 3236 4761 5555 6205 6826 7420 37450 12 3240 4765 5560 6211 6832 7427 37500 13 3243 4770 5565 6217 6838 7433 37550 14 3246 4774 5571 6222 6845 7440 37600 15 3249 4779 5576 6228 6851 7447 37650 16 3252 4783 5581 6234 6857 7453 37700 17 3255 4788 5586 6239 6863 7460 37750 18 3258 4792 5591 6245 6869 7467 37800 19 3261 4796 5596 6250 6875 7474 37850 20 3264 4801 5601 6256 6882 7480 37900 21 3268 4805 5606 6262 6888 7487 37950 22 3271 4810 5611 6267 6894 7494 38000 23 3274 4814 5616 6273 6900 7500 38050 24 3277 4819 5621 6279 6906 7507 38100 25 3280 4823 5626 6284 6913 7514 38150 26 3283 4828 5631 6290 6919 7521 38200 27 3286 4832 5636 6295 6925 7527 38250 28 3289 4836 5641 6301 6931 7534 38300 29 3292 4841 5646 6307 6937 7541 38350 30 3296 4845 5651 6312 6943 7548 38400 31 3299 4850 5656 6318 6950 7554 38450 32 3302 4854 5661 6323 6956 7561 38500 33 3305 4859 5666 6329 6962 7568 38550 34 3308 4863 5671 6335 6968 7574 38600 35 3311 4868 5676 6340 6974 7581 38650 36 3314 4872 5681 6346 6981 7588 38700 37 3317 4877 5686 6352 6987 7595 38750 38 3320 4881 5691 6357 6993 7601 38800 39 3324 4885 5696 6363 6999 7608 38850 40 3327 4890 5701 6368 7005 7615 38900 41 3330 4894 5706 6374 7012 7622 38950 42 3333 4899 5711 6380 7018 7628 39000 43 3336 4903 5717 6385 7024 7635 39050 44 3339 4908 5722 6391 7030 7642 39100 45 3342 4912 5727 6397 7036 7648 39150 46 3345 4917 5732 6402 7042 7655 39200 47 3348 4921 5737 6408 7049 7662 39250 48 3352 4925 5742 6413 7055 7669 HB25-1159-25- COMBINED ADJUSTED GROSS INCOME ONE CHILD TWO CHILDREN THREE CHILDREN FOUR CHILDREN FIVE CHILDREN SIX OR MORE CHILDREN 393001 3355 4930 5747 6419 7061 7675 39350 2 3358 4934 5752 6425 7067 7682 39400 3 3361 4939 5757 6430 7073 7689 39450 4 3364 4943 5762 6436 7080 7695 39500 5 3367 4948 5767 6442 7086 7702 39550 6 3370 4952 5772 6447 7092 7709 39600 7 3373 4957 5777 6453 7098 7716 39650 8 3376 4961 5782 6458 7104 7722 39700 9 3380 4966 5787 6464 7110 7729 39750 10 3383 4970 5792 6470 7117 7736 39800 11 3386 4974 5797 6475 7123 7743 39850 12 3389 4979 5802 6481 7129 7749 39900 13 3392 4983 5807 6487 7135 7756 39950 14 3395 4988 5812 6492 7141 7763 40000 15 3398 4992 5817 6498 7148 7769 (8) Computation of basic child support - shared overnight16 parenting time - split physical care - stipulations - deviations - basis17 for periodic updates. (a) Except in cases of shared physical care or split 18 physical care as defined in paragraphs (h) and (i) of subsection (3) of this19 section, A total child support obligation is determined by adding each20 parent's respective basic child support obligation, as determined through21 the CHILD SUPPORT guidelines and schedule of basic child support22 obligations specified in subsection (7) of this section, EDUCATION AND23 work-related net child care costs, extraordinary medical expenses, and24 extraordinary adjustments to the schedule of basic child support25 obligations, AS DESCRIBED IN SUBSECTIONS (9), (10), (11)(a), (11)(b), AND26 (11)(c)(II) OF THIS SECTION. The parent receiving a child support payment27 shall be IS presumed to spend his or her THE total child support obligation28 directly on the children. The parent paying child support to the other29 parent shall owe his or her OWES THE total child support obligation as30 child support to the other parent minus any ordered payments included in31 the calculations made directly on behalf of the children for EDUCATION32 HB25-1159 -26- AND work-related net child care costs, extraordinary medical expenses, or1 extraordinary adjustments to the schedule of basic child support2 obligations, AS DESCRIBED IN SUBSECTIONS (9), (10), (11)(a), (11)(b), AND3 (11)(c)(II) OF THIS SECTION.4 (b) Because shared physical care SHARED OVERNIGHT PARENTING5 TIME presumes that certain basic expenses for the children will be PAID6 DIRECTLY BY THE OVERNIGHT PARENT ; THEREFORE, EXPENSES MAY BE7 duplicated AND an adjustment for shared physical care is made by 8 multiplying the basic child support obligation by one and fifty hundredths9 (1.50). In cases of shared physical care, each parent's adjusted basic child10 support obligation obtained by application of paragraph (b) of subsection11 (7) of this section shall first be divided between the parents in proportion12 to their respective adjusted gross incomes. Each parent's share of the13 adjusted basic child support obligation shall then be multiplied by the14 percentage of time the children spend with the other parent to determine15 the theoretical basic child support obligation owed to the other parent16 PARENTING TIME IS NECESSARY. THE SHARED PARENTING TIME17 ADJUSTMENT IS CALCULATED BY IDENTIFYING THE PARENTING TIME18 CREDIT PERCENTAGE LISTED IN THE PARENTING TIME TABLE IN19 SUBSECTION (8)(h) OF THIS SECTION BASED UPON THE NUMBER OF20 OVERNIGHTS FOR EACH PARENT . THE PARENTING TIME CREDIT IS THE21 TOTAL BASIC CHILD SUPPORT OBLIGATION MULTIPLIED BY THAT PARENT 'S22 PARENTING TIME CREDIT PERCENTAGE . THE SHARED PARENTING23 ADJUSTMENT IS DEDUCTED FROM EACH PARENT 'S SHARE OF THE BASIC24 CHILD SUPPORT OBLIGATION, WHICH IS IN ADDITION to these amounts shall25 be added each parent's proportionate share of EDUCATION AND26 work-related net child care costs, extraordinary medical expenses, and27 HB25-1159 -27- extraordinary adjustments to the schedule of basic child support1 obligations, AS DESCRIBED IN SUBSECTIONS (9), (10), (11)(a), (11)(b), AND2 (11)(c)(II) OF THIS SECTION. The parent owing the greater amount of child3 support shall owe OWES the difference between the two amounts as a4 child support order minus any ordered direct payments made on behalf of5 the children for EDUCATION AND work-related net child care costs,6 extraordinary medical expenses, or extraordinary adjustments to the7 schedule of basic child support obligations. In no case, however, shall 8 OBLIGATIONS, AS DESCRIBED IN SUBSECTIONS (9), (10), (11)(a), (11)(b),9 AND (11)(c)(II) OF THIS SECTION. The amount of child support ordered to10 be paid MUST NOT exceed the amount of child support that would 11 otherwise be ordered to be paid if the parents did not share physical12 custody OWED BY THAT SAME PARENT IF THE PARENT HAD NO13 OVERNIGHTS. FOR PURPOSES OF CALCULATING OVERNIGHTS WHEN TWO OR14 MORE CHILDREN ARE INCLUDED IN THE CHILD SUPPORT WORKSHEET15 CALCULATION AND THE PARTIES HAVE A DIFFERENT NUMBER OF16 OVERNIGHTS WITH EACH OF THE TWO OR MORE CHILDREN , THE NUMBER OF17 OVERNIGHTS IS DETERMINED BY ADDING THE NUMBER OF OVERNIGHTS FOR18 EACH CHILD AND DIVIDING THE RESULTING NUMBER BY THE NUMBER OF19 CHILDREN INCLUDED IN THE CHILD SUPPORT WORKSHEET CALCULATION .20 (c) (I) In cases of split physical care, THE NUMBER OF OVERNIGHTS21 USED TO CALCULATE a child support obligation shall MUST be computed22 separately for each parent based upon the number of children living with23 the other parent in accordance with subsections (7), (9), (10), and (11) of24 this section. The amount so determined shall be a theoretical support25 obligation due each parent for support of the child or children for whom26 he or she has primary physical custody. The obligations so determined27 HB25-1159 -28- shall then be offset, with the parent owing the larger amount owing the1 difference between the two amounts as a child support order IN THE SAME2 MANNER AS SHARED OVERNIGHT PARENTING TIME : BY ADDING THE3 NUMBER OF OVERNIGHTS FOR EACH CHILD AND DIVIDING THE RESULTING4 NUMBER BY THE NUMBER OF CHILDREN INCLUDED IN THE CHILD SUPPORT5 WORKSHEET CALCULATION .6 (II) If the parents also share physical care as outlined in paragraph7 (b) of this subsection (8), an additional adjustment for shared physical8 care shall be made as provided in paragraph (b) of this subsection (8).9 (g) For purposes of calculating child support, when two or more10 children are included in the child support worksheet calculation and the11 parties have a different number of overnights with two or more of the12 children, the number of overnights used to determine child support is13 determined by adding together the number of overnights for each child14 and then dividing that number by the number of children included in the15 child support worksheet calculation.16 (h) P ARENTING TIME TABLE:17 OVERNIGHTS18 CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT % 019 0.00% 73 8.87% 146 32.32% 218 67.23% 291 90.93% 1 20 0.07% 74 9.07% 147 32.77% 219 67.68% 292 91.13% 2 21 0.14% 75 9.27% 148 33.22% 220 68.12% 293 91.33% 3 22 0.21% 76 9.48% 149 33.68% 221 68.56% 294 91.53% 4 23 0.28% 77 9.68% 150 34.13% 222 69.00% 295 91.72% 5 24 0.35% 78 9.90% 151 34.59% 223 69.44% 296 91.91% 6 25 0.42% 79 10.11% 152 35.05% 224 69.87% 297 92.09% 7 26 0.49% 80 10.33% 153 35.52% 225 70.30% 298 92.28% 8 27 0.57% 81 10.55% 154 35.99% 226 70.73% 299 92.46% 9 28 0.65% 82 10.77% 155 36.45% 227 71.15% 300 92.64% 10 29 0.72% 83 11.00% 156 36.93% 228 71.57% 301 92.81% 11 30 0.80% 84 11.23% 157 37.40% 229 71.99% 302 92.99% 12 31 0.88% 85 11.47% 158 37.88% 230 72.40% 303 93.16% 13 32 0.96% 86 11.70% 159 38.35% 231 72.81% 304 93.33% 14 33 1.04% 87 11.94% 160 38.83% 232 73.22% 305 93.49% 15 34 1.13% 88 12.19% 161 39.32% 233 73.62% 306 93.66% 16 35 1.21% 89 12.43% 162 39.80% 234 74.02% 307 93.82% 17 36 1.29% 90 12.68% 163 40.29% 235 74.42% 308 93.98% 18 37 1.38% 91 12.94% 164 40.77% 236 74.81% 309 94.13% HB25-1159-29- OVERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT % 191 1.47% 92 13.19% 165 41.26% 237 75.20% 310 94.29% 20 2 1.56% 93 13.45% 166 41.75% 238 75.59% 311 94.44% 21 3 1.65% 94 13.72% 167 42.25% 239 75.97% 312 94.59% 22 4 1.74% 95 13.98% 168 42.74% 240 76.35% 313 94.73% 23 5 1.84% 96 14.25% 169 43.23% 241 76.73% 314 94.88% 24 6 1.93% 97 14.53% 170 43.73% 242 77.10% 315 95.02% 25 7 2.03% 98 14.80% 171 44.23% 243 77.46% 316 95.16% 26 8 2.12% 99 15.08% 172 44.73% 244 77.83% 317 95.30% 27 9 2.22% 100 15.37% 173 45.23% 245 78.19% 318 95.44% 28 10 2.32% 101 15.66% 174 45.73% 246 78.55% 319 95.57% 29 11 2.43% 102 15.95% 175 46.23% 247 78.90% 320 95.70% 30 12 2.53% 103 16.24% 176 46.73% 248 79.25% 321 95.84% 31 13 2.64% 104 16.54% 177 47.23% 249 79.60% 322 95.96% 32 14 2.74% 105 16.84% 178 47.73% 250 79.94% 323 96.09% 33 15 2.85% 106 17.15% 179 48.24% 251 80.28% 324 96.22% 34 16 2.96% 107 17.46% 180 48.74% 252 80.61% 325 96.34% 35 17 3.08% 108 17.77% 181 49.24% 253 80.94% 326 96.46% 36 18 3.19% 109 18.09% 182 49.75% 254 81.27% 327 96.58% 37 19 3.30% 110 18.41% 182.5 50.00% 255 81.59% 328 96.70% 38 20 3.42% 111 18.73% 183 50.25% 256 81.91% 329 96.81% 39 21 3.54% 112 19.06% 184 50.76% 257 82.23% 330 96.92% 40 22 3.66% 113 19.39% 185 51.26% 258 82.54% 331 97.04% 41 23 3.78% 114 19.72% 186 51.76% 259 82.85% 332 97.15% 42 24 3.91% 115 20.06% 187 52.27% 260 83.16% 333 97.26% 43 25 4.04% 116 20.40% 188 52.77% 261 83.46% 334 97.36% 44 26 4.16% 117 20.75% 189 53.27% 262 83.76% 335 97.47% 45 27 4.30% 118 21.10% 190 53.77% 263 84.05% 336 97.57% 46 28 4.43% 119 21.45% 191 54.27% 264 84.34% 337 97.68% 47 29 4.56% 120 21.81% 192 54.77% 265 84.63% 338 97.78% 48 30 4.70% 121 22.17% 193 55.27% 266 84.92% 339 97.88% 49 31 4.84% 122 22.54% 194 55.77% 267 85.20% 340 97.97% 50 32 4.98% 123 22.90% 195 56.27% 268 85.47% 341 98.07% 51 33 5.12% 124 23.27% 196 56.77% 269 85.75% 342 98.16% 52 34 5.27% 125 23.65% 197 57.26% 270 86.02% 343 98.26% 53 35 5.41% 126 24.03% 198 57.75% 271 86.28% 344 98.35% 54 36 5.56% 127 24.41% 199 58.25% 272 86.55% 345 98.44% 55 37 5.71% 128 24.80% 200 58.74% 273 86.81% 346 98.53% 56 38 5.87% 129 25.19% 201 59.23% 274 87.06% 347 98.62% 57 39 6.02% 130 25.58% 202 59.71% 275 87.32% 348 98.71% 58 40 6.18% 131 25.98% 203 60.20% 276 87.57% 349 98.79% 59 41 6.34% 132 26.38% 204 60.68% 277 87.81% 350 98.87% 60 42 6.51% 133 26.78% 205 61.17% 278 88.06% 351 98.96% 61 43 6.67% 134 27.19% 206 61.65% 279 88.30% 352 99.04% 62 44 6.84% 135 27.60% 207 62.12% 280 88.53% 353 99.12% 63 45 7.01% 136 28.01% 208 62.60% 281 88.77% 354 99.20% 64 46 7.19% 137 28.43% 209 63.07% 282 89.00% 355 99.28% 65 47 7.36% 138 28.85% 210 63.55% 283 89.23% 356 99.35% 66 48 7.54% 139 29.27% 211 64.01% 284 89.45% 357 99.43% 67 49 7.72% 140 29.70% 212 64.48% 285 89.67% 358 99.51% 68 50 7.91% 141 30.13% 213 64.95% 286 89.89% 359 99.58% 69 51 8.09% 142 30.56% 214 65.41% 287 90.10% 360 99.65% 70 52 8.28% 143 31.00% 215 65.87% 288 90.32% 361 99.72% HB25-1159-30- OVERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT %O VERNIGHTS CREDIT % 711 8.47% 144 31.44% 216 66.32% 289 90.52% 362 99.79% 72 2 8.67% 145 31.88% 217 66.78% 290 90.73% 363 99.86% 3 364 99.93% 4 365 100.00% (10) Adjustments for health-care expenditures for children.5 (h) (I) Any extraordinary medical expenses incurred on behalf of the6 children shall MUST be added to the basic child support obligation and7 shall be divided between the parents in proportion to their EACH PARENT'S8 adjusted gross incomes INCOME. ONGOING EXTRAORDINARY MEDICAL9 EXPENSES MAY BE ADDED AS AN ADJUSTMENT ON THE CHILD SUPPORT10 WORKSHEET CALCULATION ONLY IF THE EXPENSES ARE CONSISTENT AND11 EXPECTED TO CONTINUE. EXTRAORDINARY MEDICAL EXPENSES THAT ARE12 NOT ONGOING AND CONSISTENT OR THAT ARE OTHERWISE NOT ADDED TO13 THE CHILD SUPPORT WORKSHEET CALCULATION ARE SUBJECT TO14 REIMBURSEMENT AMONG THE PARTIES .15 (II) Extraordinary medical expenses are uninsured expenses,16 including copayments and deductible amounts, in excess of two hundred17 fifty dollars per child per calendar year. Extraordinary medical expenses18 include, but need not be ARE NOT limited to, such, COPAYMENTS,19 DEDUCTIBLES, AND UNINSURED OUT-OF-POCKET EXPENSES FOR reasonable20 costs as THAT are reasonably necessary for PROFESSIONAL MEDICAL CARE,21 PRESCRIPTION MEDICATION, MEDICAL EQUIPMENT, orthodontia, dental22 treatment, asthma treatments, physical therapy, vision care, professional23 counseling or psychiatric therapy for behavioral or mental health24 disorders, and any uninsured chronic health problem. FOR ADULTS AND25 CHILDREN WITH DISABILITIES OR WITH A DISABLING CONDITION WHO ARE26 ELIGIBLE FOR LONG-TERM SERVICES AND SUPPORTS PURSUANT TO ARTICLE27 6 OF TITLE 25.5 AND WHO ARE NOT EMANCIPATED PURSUANT TO28 HB25-1159 -31- SUBSECTION (13)(a)(II) OF THIS SECTION, EXTRAORDINARY MEDICAL1 EXPENSES MAY INCLUDE ANY EXPENSE RESULTING FROM THE ADULT 'S OR2 CHILD'S DISABILITY OR DISABLING CONDITIONS , INCLUDING EXPENSES3 THAT ARE REASONABLY NECESSARY TO SUPPORT THE ADULT 'S OR CHILD'S4 HEALTH, PROTECTION, AND QUALITY OF LIFE. EXTRAORDINARY MEDICAL5 EXPENSES MAY INCLUDE , BUT ARE NOT LIMITED TO , MEDICALLY6 NECESSARY EQUIPMENT , HOME AND VEHICLE MODIFICATION ,7 RECOMMENDED THERAPEUTIC ACTIVITIES , AND REASONABLE RESPITE8 CARE. ORDINARY MEDICAL EXPENSES INCLUDED IN THE SCHEDULE OF9 BASIC CHILD SUPPORT OBLIGATIONS THAT ARE NOT SUBJECT TO10 ALLOCATION PURSUANT TO SUBSECTION (10)(h)(I) OF THIS SECTION11 INCLUDE MINOR EXPENSES INCURRED IN THE COURSE OF CARING FOR AN12 ADULT OR CHILD, SUCH AS OVER-THE-COUNTER MEDICATION, BANDAGES,13 OR REGULAR HYGIENE AND HEALTH PRODUCTS , EXCEPT WHEN THE MINOR14 EXPENSES ARE RECOMMENDED BY THE ADULT 'S OR CHILD'S TREATMENT15 PROVIDER TO TREAT OR MANAGE THE ADULT 'S OR CHILD'S CHRONIC16 CONDITIONS.17 (III) (A) The party seeking reimbursement for an uninsured 18 EXTRAORDINARY medical expense must THAT IS NOT INCLUDED AS AN19 ADJUSTMENT IN THE MONTHLY CHILD SUPPORT WORKSHEET CALCULATION20 AND MONTHLY CHILD SUPPORT ORDER SHALL provide proof of the expense21 to the reimbursing party within a reasonable time after incurring the22 expense. Absent extraordinary circumstances, failure to provide proof of23 the expense to the reimbursing party by July 1 of the year following the24 calendar year in which the expense was incurred results in a waiver of the25 reimbursement.26 (B) The party seeking reimbursement may file a motion for27 HB25-1159 -32- judgment of uninsured EXTRAORDINARY medical expenses for that1 particular calendar year if the party fails to respond and reimburse the2 expenses or reach a payment arrangement with the requesting party within3 forty-nine days after the date the request was received. The motion must4 specify the amount of the expense incurred, the amount sought from the5 other party pursuant to subsection (10)(h)(I) of this section, and when and6 how the request for reimbursement was made to the other party. Any7 response to the motion must include any objection to the costs requested8 or proposed payment arrangements.9 (11) Extraordinary adjustments to the schedule of basic child10 support obligations - periodic disability benefits. (c) (II) Absent good11 cause shown, the custodial parent PARTY must apply for dependent12 benefits for the child or children within sixty days after the custodial13 parent PARTY receives notification pursuant to subsection (11)(c)(I) of14 this section and shall cooperate with the appropriate federal agency in15 completing any application for benefits. N O LATER THAN SEVEN DAYS16 AFTER RECEIVING A SOCIAL SECURITY BENEFIT VERIFICATION LETTER OR17 OTHER CORRESPONDENCE FROM THE FEDERAL SOCIAL SECURITY18 ADMINISTRATION CONFIRMING THE AMOUNT OF THE LUMP SUM19 RETROACTIVE PAYMENT AND THE DATES COVERED , THE CUSTODIAL PARTY20 SHALL PROVIDE THE NONCUSTODIAL PARENT AND THE DELEGATE CHILD21 SUPPORT ENFORCEMENT UNIT , IF THE UNIT IS A PARTY TO THE CASE, WITH22 A COPY OF THE LETTER OR CORRESPONDENCE .23 (12) Dependency exemptions. Unless otherwise agreed upon by 24 the parties, the court shall allocate the right to claim dependent children25 for income tax purposes between the parties. These rights shall be26 allocated between the parties in proportion to their contributions to the27 HB25-1159 -33- costs of raising the children. A parent shall not be entitled to claim a child1 as a dependent if he or she has not paid all court-ordered child support for2 that tax year or if claiming the child as a dependent would not result in3 any tax benefit.4 (a) T HE COURT MAY ALLOCATE AN INCOME TAX DEPENDENCY5 EXEMPTION AND THE RESULTING TAX BENEFIT FOR A CHILD AND REQUIRE6 THE PARTY WHO HAS THE CHILD IN THE PARTY 'S PHYSICAL CUSTODY FOR7 MORE THAN FIFTY PERCENT OF THE CALENDAR YEAR TO PROVIDE THE8 OTHER PARTY A PROPERLY EXECUTED DECLARATION THAT RELEASES THE9 PARTY'S CLAIM TO THE CHILD AS A DEPENDENT PURSUANT TO THE FEDERAL10 "I NTERNAL REVENUE CODE OF 1986", 26 U.S.C. SEC. 152 (e). IF AN11 ALLOCATION OF EXEMPTION IS CONTESTED , THE COURT MUST MAKE12 FINDINGS SUPPORTING THE COURT'S DECISION FOR THE ALLOCATION.13 (b) I N DETERMINING THE ALLOCATION PURSUANT TO SUBSECTION14 (12)(a) OF THIS SECTION, THE COURT SHALL CONSIDER THE FOLLOWING :15 (I) T HE FINANCIAL RESOURCES OF EACH PARTY ;16 (II) A NY NEGATIVE IMPACTS ON A PARTY 'S ABILITY TO PROVIDE17 FOR THE NEEDS OF THE CHILD IF THE PARTY IS NOT AWARDED THE18 ALLOCATION OF EXEMPTION;19 (III) I F ONE PARTY OR BOTH PARTIES WOULD EACH RECEIVE A TAX20 BENEFIT FROM THE RIGHT TO CLAIM THE CHILD FOR TAX PURPOSES21 PURSUANT TO THE FEDERAL "INTERNAL REVENUE CODE OF 1986", 2622 U.S.C. SEC. 152 (e). THE FILING STATUS AS HEAD OF HOUSEHOLD IS NOT23 IMPACTED BY THIS DESIGNATION.24 (IV) T HE IMPACT OF THE ALLOCATION OF EXEMPTION ON EITHER25 PARTY'S ABILITY TO CLAIM A PREMIUM TAX CREDIT OR A PREMIUM26 SUBSIDY PURSUANT TO THE FEDERAL "PATIENT PROTECTION AND27 HB25-1159 -34- AFFORDABLE CARE ACT", 42 U.S.C. SEC. 18001 ET SEQ., AS AMENDED BY1 THE FEDERAL "HEALTH CARE AND EDUCATION RECONCILIATION ACT OF2 2010", 42 U.S.C. SEC. 1305 ET SEQ., AND ANY FEDERAL GUIDANCE OR3 REGULATIONS ISSUED PURSUANT TO THE FEDERAL ACTS .4 (c) (I) T HE COURT MAY PLACE REASONABLE CONDITIONS ON A5 PARTY'S RIGHT TO CLAIM AN ALLOCATION OF EXEMPTION , INCLUDING A6 REQUIREMENT THAT THE PARTY REMAINS IN COMPLIANCE WITH A CHILD7 SUPPORT OBLIGATION. IN THE EVENT THE PARTY IS NOT IN COMPLIANCE8 WITH A CHILD SUPPORT OBLIGATION OR OTHER COURT ORDER , EITHER9 PARTY MAY MOVE TO MODIFY THE ALLOCATION OF EXEMPTION .10 (II) A S USED IN THIS SUBSECTION (12)(c), "COMPLIANCE WITH A11 CHILD SUPPORT OBLIGATION" MEANS MAKING ORDERED PAYMENTS FOR12 THE APPLICABLE TAX YEAR.13 (d) I F THE COURT DETERMINES THAT A PARTY HAS CLAIMED AN14 INCOME TAX DEPENDENCY EXEMPTION IN VIOLATION OF A COURT ORDER15 OR APPLICABLE LAW, OR HAS FAILED OR REFUSED TO PROVIDE A PROPERLY16 EXECUTED WRITTEN DECLARATION THAT RELEASES THE PARTY 'S CLAIM TO17 A CHILD AS A DEPENDENT TO THE OTHER PARTY AS REQUIRED BY COURT18 ORDER, THE COURT MAY ISSUE AN ORDER REQUIRING COMPENSATION IN19 THE AMOUNT OF THE LOST TAX BENEFIT AND REASONABLE ATTORNEY FEES20 AND COSTS TO THE PARTY WHO WAS WRONGFULLY DEPRIVED OF THE21 INCOME TAX DEPENDENCY EXEMPTION . A MOTION FOR RELIEF MUST BE22 BROUGHT WITHIN THREE YEARS AFTER THE DATE OF FILING THE INCOME23 TAX RETURN IN WHICH THE EXEMPTION WAS CLAIMED OR COULD HAVE24 BEEN CLAIMED. A PARTY WHO BRINGS A MERITLESS MOTION FOR RELIEF25 MAY BE ORDERED TO PAY REASONABLE ATTORNEY FEES AND COSTS TO26 THE OTHER PARTY.27 HB25-1159 -35- (13) Emancipation. (a) For child support orders entered on or1 after July 1, 1997, unless a court finds that a child is otherwise2 emancipated, emancipation occurs and child support terminates without3 either party filing a motion when the last or only child attains nineteen4 years of age unless one or more of the following conditions exist:5 (III) If the child is still in high school or an equivalent program,6 support continues until the end of the month following graduation. A7 child who ceases to attend high school prior to graduation and later8 reenrolls is entitled to support upon reenrollment and until the end of the9 month following graduation, but not beyond age twenty-one. A10 CONCURRENT ENROLLMENT PROGRAM , AS DEFINED IN SECTION 22-35-103,11 DOES NOT QUALIFY AS AN EQUIVALENT PROGRAM . A CHILD PARTICIPATING12 IN A CONCURRENT ENROLLMENT PROGRAM IS EMANCIPATED ONCE THE13 CHILD COMPLETES THE LOCAL EDUCATION PROVIDER 'S MINIMUM HIGH14 SCHOOL GRADUATION REQUIREMENTS .15 SECTION 3. In Colorado Revised Statutes, 14-10-116, amend16 (1) as follows:17 14-10-116. Appointment in domestic relations and juvenile18 cases - representation of the best interests of the child - legal19 representative of the child - disclosure - short title. (1) The court may,20 upon the motion of either party or upon its own motion, appoint an21 attorney, in good standing and licensed to practice law in the state of22 Colorado, to serve as the legal representative of the child, representing the23 best interests of the child in any domestic relations OR JUVENILE24 proceeding that involves allocation of parental responsibilities. In no 25 instance may The same person SHALL NOT serve as both the child's legal26 representative pursuant to this section and as the child and family27 HB25-1159 -36- investigator for the court pursuant to section 14-10-116.5. Within seven1 days after the appointment, the appointed person shall comply with the2 disclosure provisions of DESCRIBED IN subsection (2.5) of this section.3 SECTION 4. In Colorado Revised Statutes, 14-10-116.5, amend4 (1) as follows:5 14-10-116.5. Appointment in domestic relations and juvenile6 cases - child and family investigator - disclosure - background check7 - definition. (1) The court may, upon the motion of either party or upon8 its own motion, appoint a neutral third person to serve the court as a child9 and family investigator pursuant to subsection (2) of this section in a10 domestic relations OR JUVENILE proceeding that involves allocation of11 parental responsibilities. The court shall set forth the specific duties of the12 child and family investigator in a written order of appointment. The same13 person may SHALL not serve as both the legal representative of the child14 pursuant to section 14-10-116 and as the child and family investigator for15 the court pursuant to this section. Within seven days after the16 appointment, the appointed person shall comply with the disclosure17 provisions of DESCRIBED IN subsection (2.5) of this section.18 SECTION 5. In Colorado Revised Statutes, 14-10-122, amend19 (6)(d) introductory portion and (6)(d)(I) as follows:20 14-10-122. Modification and termination of provisions for21 maintenance, support, and property disposition - automatic lien -22 definitions. (6) (d) Notwithstanding the provisions of paragraphs (a) and23 (b) of this subsection (6) SUBSECTIONS (6)(a) AND (6)(b) OF THIS SECTION,24 a court order for child support shall MUST not be modified or terminated25 pursuant to this subsection (6) if:26 (I) The child support obligor acknowledged paternity pursuant to27 HB25-1159 -37- section 19-4-105 (1)(c) or (1)(e), C.R.S., (2)(a.5) knowing that he was not1 the father of the child;2 SECTION 6. In Colorado Revised Statutes, 14-10-127, amend3 (1)(a)(I)(A) as follows:4 14-10-127. Evaluation and reports - training and5 qualifications of evaluators - disclosure - definitions. (1) (a) (I) (A) In6 all proceedings concerning the allocation of parental responsibilities with7 respect to a child, INCLUDING JUVENILE PROCEEDINGS , the court may,8 upon motion of either party or upon its own motion, order any evaluator9 to perform an evaluation and file a written report concerning the disputed10 issues relating to the allocation of parental responsibilities for the child,11 unless the motion by either party is made for the purpose of delaying the12 proceedings. The purpose of the evaluation and report is to assist in13 determining the best interests of the child, with the child's safety always14 paramount. The evaluation and subsequent report must focus on the best15 interests of the child and the factors set forth in sections 14-10-124 and16 14-10-129 in any post-decree or relocation case. In addition, the evaluator17 shall assess a party's parenting attributes as those attributes relate to the18 best interests of the child and consider any psychological needs of the19 child when making recommendations concerning decision-making and20 parenting time for the written report. In the written report, the evaluator21 shall provide to the court, for the court to consider, options that serve the22 best interests of the child.23 SECTION 7. In Colorado Revised Statutes, 14-14-111.5, amend24 (4)(c)(II), (4)(c)(III)(B), (4)(c)(IV)(C), and (16.7) as follows:25 14-14-111.5. Income assignments for child support or26 maintenance. (4) Notice to withhold income for support. (c) A notice27 HB25-1159 -38- to withhold income for support must be provided on a federal office of1 management and budget-approved income withholding for support form2 and must contain the following information and, except in cases in which3 the obligee is receiving child support enforcement services pursuant to4 section 26-13-106, must include a certified copy of the support order:5 (II) A statement that withholding must begin no later than the first6 pay period that begins at least fourteen working CALENDAR days after the7 date on the notice to withhold income for support;8 (III) Instructions concerning withholding the deductions,9 including:10 (B) A statement that the employer, trustee, or other payor PAYER11 of funds may deduct a fee ONCE A MONTH to defray the cost of12 withholding and that the employer, trustee, or other payor PAYER of funds13 shall refer to the laws governing the work state of the employee for the14 allowable amount of such fee; and15 (IV) Instructions about disbursing the withheld amounts,16 including the requirements that each disbursement:17 (C) Must be identified by the remittance identifier, the name and18 social security number of each obligor, the date the deduction was made,19 the amount of the payment, and the family support registry account20 number for cases ordered to be paid through the family support registry;21 and22 (16.7) The employer, trustee, or other payer of funds may extract23 a processing fee of up to five dollars per month. from the remainder of the24 obligor's income after the deduction and withholding THE TOTAL AMOUNT25 WITHHELD, INCLUDING THE PROCESSING FEE, IS SUBJECT TO THE LIMITS26 DESCRIBED IN SECTION 13-54-104 (3).27 HB25-1159 -39- SECTION 8. In Colorado Revised Statutes, 14-14-113, amend1 (1)(b) as follows:2 14-14-113. Recordation of social security numbers in certain3 family matters. (1) (b) The judicial department shall maintain records4 of the parties' and children's social security numbers in family matters5 filed under PURSUANT TO articles 10 and 14 of this title TITLE 14, articles6 4 and 6 of title 19, C.R.S., and article 13.5 of title 26. C.R.S. Nothing in7 this paragraph (b) shall THIS SUBSECTION (1)(b) DOES NOT require that a8 person's social security number TO appear on the face of the court order.9 A CASE INFORMATION SHEET THAT CONTAINS A PERSON 'S SOCIAL10 SECURITY NUMBER MUST BE FILED UNDER SEAL .11 SECTION 9. In Colorado Revised Statutes, 19-4-107.3, amend12 (3) introductory portion and (3)(a) as follows:13 19-4-107.3. When determination of parentage is final -14 modifications - exceptions. (3) Notwithstanding the provisions of 15 subsection (1) of this section, neither a determination of parentage nor OR16 an order respecting child support shall MUST NOT be modified or set aside17 pursuant to this section if:18 (a) The individual named in the order acknowledged paternity19 pursuant to section 19-4-105 (1)(c) or (1)(e) (2)(a.5) knowing that he was20 not the father of the child;21 SECTION 10. In Colorado Revised Statutes, 19-4-116, amend22 (6) introductory potion, (6)(g), and (6)(j); repeal (6)(e); and add (6)(l),23 (6)(m), (6)(n), (6)(o), (6)(p), and (6)(q) as follows:24 19-4-116. Judgment or order - birth-related costs - evidence.25 (6) T HE COURT OR DELEGATE CHILD SUPPORT ENFORCEMENT UNIT HAS26 THE DISCRETION TO ENTER AN ORDER DIRECTING THE OBLIGOR TO PAY A27 HB25-1159 -40- REASONABLE AMOUNT OF RETROACTIVE CHILD SUPPORT FOR A TIME1 PERIOD THAT OCCURRED PRIOR TO THE MONTH THE CHILD SUPPORT2 OBLIGATION BEGINS. In determining the amount to be paid by a parent for3 support of the child and the period during which the duty of support is4 owed, a court enforcing the obligation of support OF RETROACTIVE CHILD5 SUPPORT, THE COURT shall consider all relevant facts FACTORS, including:6 (e) The need and capacity of the child for education, including7 higher education;8 (g) The financial resources and the earning ability of the child;9 (j) The standard of living the child would have enjoyed had the10 parents been married; and AN INTACT FAMILY;11 (l) T HE ABILITY OF THE OBLIGOR TO PAY COURT -ORDERED12 CURRENT CHILD SUPPORT IN ADDITION TO A POTENTIAL JUDGMENT FOR13 RETROACTIVE CHILD SUPPORT;14 (m) E FFORTS THE PARENTS HAVE MADE TO CONTACT EACH OTHER15 AND COMMUNICATE THE NEEDS OF THE CHILD , INCLUDING REQUESTS FOR16 FINANCIAL SUPPORT;17 (n) A NY EVIDENCE REGARDING A PARENT 'S ATTEMPT TO AVOID18 SERVICE;19 (o) S UPPORT PROVIDED BY THE OBLIGOR , INCLUDING, BUT NOT20 LIMITED TO, MONEY, SUPPLIES, FOOD, CLOTHING, AND GIFTS;21 (p) E VIDENCE OF EFFORTS TO RESTRICT ACCESS TO THE CHILD22 FROM THE OTHER PARENT; AND23 (q) E VIDENCE THAT THE PARENTS HAD A FINANCIAL AGREEMENT24 DURING THE RETROACTIVE TIME PERIOD .25 SECTION 11. In Colorado Revised Statutes, 26-13-122.7,26 amend (1)(c)(I)(D) as follows:27 HB25-1159 -41- 26-13-122.7. Administrative lien and attachment of insurance1 claim payments, awards, and settlements - reporting - rules - fund.2 (1) (c) (I) For the purposes of this section, an insurance claim payment,3 award, or settlement is limited to an individual who receives money in4 excess of one thousand dollars after making a claim for payment under an5 insurance policy for:6 (D) A Life insurance policy or annuity contract payable to a7 beneficiary.8 SECTION 12. In Colorado Revised Statutes, 26-13-125, amend9 (1)(a) and (3); and add (1)(e), (1)(f), and (9) as follows:10 26-13-125. State directory of new hires - definitions. (1) As11 used in this section, unless the context otherwise requires:12 (a) "Employee" means a natural person who is employed by an13 employer in this state for compensation, which employer is required to14 report the compensation to the federal internal revenue service.15 "Employee" includes a self-employed or contracted employee for whom16 the employer is required to report compensation to the federal internal17 revenue service. "Employee" does not include:18 (I) An employee hired to perform intelligence or19 counterintelligence functions for an agency of the United States20 government, as those terms are defined in the federal "Intelligence21 Organization Act of 1992", 50 U.S.C. sec. 401a, when the head of the22 agency has determined that reporting the employee could endanger the23 safety of the employee or compromise an ongoing investigation or24 intelligence mission; OR25 (II) A N INDEPENDENT CONTRACTOR .26 (e) "S ERVICE PROVIDER" MEANS:27 HB25-1159 -42- (I) AN INDIVIDUAL, SOLE SHAREHOLDER OF A CORPORATION , SOLE1 MEMBER OF A LIMITED LIABILITY COMPANY , OR SOLE PROPRIETOR;2 (II) A N INDIVIDUAL WHO IS NOT AN EMPLOYEE OF A SERVICE3 RECIPIENT; OR4 (III) A N INDEPENDENT CONTRACTOR WHO :5 (A) C ONTRACTS OR PROVIDES SERVICES FOR COMPENSATION TO A6 SERVICE RECIPIENT DOING BUSINESS IN COLORADO IN AN AMOUNT EQUAL7 TO OR GREATER THAN THE AMOUNT SET FORTH IN 26 U.S.C. SEC. 6041 IN8 THE CALENDAR YEAR; OR9 (B) I S A TRANSPORTATION NETWORK COMPANY DRIVER WHO USES10 A PERSONAL VEHICLE TO DELIVER FOOD , GOODS, OR OTHER SERVICES TO11 A PERSON IN COLORADO THROUGH THE TRANSPORTATION NETWORK12 COMPANY'S DIGITAL NETWORK.13 (f) "S ERVICE RECIPIENT" MEANS:14 (I) A PERSON DOING BUSINESS IN COLORADO WHO ENTERS INTO A15 CONTRACT FOR SERVICES WITH A SERVICE PROVIDER OR RECEIVES16 SERVICES FROM A SERVICE PROVIDER; OR17 (II) A PERSON DOING BUSINESS IN COLORADO AS A COMPANY THAT18 MAINTAINS A DIGITAL NETWORK TO FACILITATE SERVICE TRANSPORTATION19 NETWORK COMPANY DRIVERS , INCLUDING, BUT NOT LIMITED TO, DRIVERS20 DELIVERING FOOD, GOODS, OR SERVICES TO A PERSON SEEKING SUCH21 SERVICES.22 (3) Effective October 1, 1997, Each employer shall submit to the23 state directory of new hires a copy of the W-4 form, the W-9 form, or, at24 the option of the employer, an equivalent form for each newly hired25 employee in Colorado. The report may be transmitted to the state26 department by first-class mail, magnetically, or electronically. The report27 HB25-1159 -43- must contain the newly hired employee's name, DATE OF BIRTH, address,1 social security number, WHETHER THE NEW HIRE IS AN EMPLOYEE OR2 SERVICE PROVIDER, and the date services for remuneration were first3 performed by the newly hired employee. The report must contain the4 name and address of the employer and the identifying number assigned5 to the employer under section 6109 of PURSUANT TO the federal "Internal6 Revenue Code of 1986", as amended, 26 U.S.C. SEC. 6109. An employer7 is not liable for furnishing information pursuant to this section. An8 employer is not required to submit to the state directory of new hires a9 report concerning any employee hired for less than thirty days.10 (9) (a) N O LATER THAN TWENTY DAYS AFTER A SERVICE RECIPIENT11 PAYS REMUNERATION TO OR CONTRACTS FOR SERVICES WITH A SERVICE12 PROVIDER IN AN AMOUNT SET FORTH IN 26 U.S.C SEC. 6041, WHICHEVER13 IS EARLIER, THE SERVICE RECIPIENT SHALL REPORT TO THE STATE14 DIRECTORY OF NEW HIRES THE FOLLOWING INFORMATION :15 (I) F OR EACH SERVICE PROVIDER WHO IS NEWLY PAID OR16 CONTRACTED FOR SERVICES PROVIDED IN THIS STATE , THE SERVICE17 PROVIDER'S NAME, DATE OF BIRTH, ADDRESS, SOCIAL SECURITY NUMBER,18 AND WHETHER THE SERVICE PROVIDER IS BEING REPORTED AS A SERVICE19 PROVIDER AND NOT AS AN EMPLOYEE ; AND20 (II) T HE SERVICE RECIPIENT'S NAME, ADDRESS, AND SOCIAL21 SECURITY NUMBER.22 (b) A SERVICE RECIPIENT MAY REPORT REMUNERATION OR23 CONTRACTS FOR SERVICES PURSUANT TO THIS SUBSECTION (9) IF THE24 VALUE OF THE SERVICES IS LESS THAN THE AMOUNT SET FORTH IN 2625 U.S.C. SEC. 6041 OR UNKNOWN.26 (c) I NFORMATION THAT IS REPORTED BY A SERVICE RECIPIENT27 HB25-1159 -44- PURSUANT TO THIS SUBSECTION (9) IS CONFIDENTIAL BUT MUST BE MADE1 AVAILABLE FOR USE BY STATE AGENCIES THAT ADMINISTER STATE PLANS2 PURSUANT TO TITLE IV-D OF THE FEDERAL "SOCIAL SECURITY ACT",3 INCLUDING STATE AGENCIES IN OTHER STATES .4 (d) A SERVICE RECIPIENT WHO FAILS TO PROVIDE A REPORT5 PURSUANT TO THIS SUBSECTION (9) IS SUBJECT TO THE SAME6 ENFORCEMENT ACTION AVAILABLE FOR FAILURE OF AN EMPLOYER TO7 REPORT A NEWLY HIRED EMPLOYEE .8 (e) A SERVICE RECIPIENT WHO REPORTS INFORMATION TO THE9 STATE DIRECTORY OF NEW HIRES PURSUANT TO THIS SECTION IS IMMUNE10 FROM CIVIL LIABILITY.11 SECTION 13. In Colorado Revised Statutes, 26-13.5-103,12 amend (1)(h) and (1)(i.5) as follows:13 26-13.5-103. Notice of financial responsibility issued -14 contents. (1) The delegate child support enforcement unit shall issue a15 notice of financial responsibility to the APA-respondent who is the16 obligee or an obligor who owes a child support debt or who is responsible17 for the support of a child or to the custodian of a child who is receiving18 support enforcement services from the delegate child support enforcement19 unit pursuant to article 13 of this title 26. If the obligor has applied for20 child support services, the notice must be served on the obligee. The21 notice must advise the APA-respondent:22 (h) That, in calculating the amount of monthly support obligation23 pursuant to the child support guidelines as set forth in section 14-10-115,24 C.R.S., the delegate child support enforcement unit shall set the monthly25 support obligation based upon reliable information concerning the26 parents' income, which may include wage statements or other wage27 HB25-1159 -45- information obtained from the department of labor and employment, tax1 records, and verified statements and other information provided by the2 parents and that, in the absence of any such information, the delegate3 child support enforcement unit may SHALL set the monthly support4 obligation based on the current minimum wage for a forty-hour5 workweek PURSUANT TO SECTION 14-10-115 (5)(b.5);6 (i.5) That the court or delegate child support enforcement unit7 may enter an order directing the obligor to pay for support of the child in8 an amount as may be determined by the court or delegate child support9 enforcement unit to be reasonable under the circumstances, for a time10 period prior to the entry of an order establishing paternity or for a time11 period prior to the entry of the MONTH THE CHILD SUPPORT OBLIGATION12 BEGINS IN A support order established pursuant to section 19-6-104;13 C.R.S.;14 SECTION 14. In Colorado Revised Statutes, 26-13.5-105,15 amend (5) as follows:16 26-13.5-105. Negotiation conference - issuance of order of17 financial responsibility - filing of order with district court. (5) If the18 court or delegate child support enforcement unit finds that the obligor has19 an obligation to support the child or children mentioned in the petition or20 notice, the court or delegate child support enforcement unit may enter an21 order directing the obligor to pay such sums for support as may be22 reasonable under the circumstances, taking into consideration the factors23 found DESCRIBED in section 19-4-116 (6) The court or delegate child24 support enforcement unit may also enter an order directing the25 appropriate party to pay for support of the child, in an amount as may be26 determined by the court or delegate child support enforcement unit to be27 HB25-1159 -46- reasonable under the circumstances, for a time period which THAT1 occurred prior to the month the child support obligation begins pursuant2 to section 19-6-104.3 SECTION 15. Effective date. This act takes effect upon passage;4 except that section 7 and section 12 of this act take effect on February 1,5 2026; and section 14-10-115 (3), (7), and (8), as amended in section 2 of6 this act, takes effect on March 1, 2026.7 SECTION 16. Safety clause. The general assembly finds,8 determines, and declares that this act is necessary for the immediate9 preservation of the public peace, health, or safety or for appropriations for10 the support and maintenance of the departments of the state and state11 institutions.12 HB25-1159 -47-